Procedural fairness in GST registration: specific, detailed show cause notices are required to protect taxpayer hearing rights. Cancellation of GST registration requires adherence to procedural fairness, with show cause notices containing precise and detailed allegations so a ... Summary
Procedural fairness in GST registration: specific, detailed show cause notices are required to protect taxpayer hearing rights.
Cancellation of GST registration requires adherence to procedural fairness, with show cause notices containing precise and detailed allegations so a taxpayer can mount an effective defence; technical portal limitations do not excuse failures to particularise allegations and authorities should issue a fresh detailed notice where the initial notice is defective.
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TaxTMI 
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