Officer accountability: require precise, reasoned GST notices to prevent arbitrary cancellations and administrative harassment.
GST officers issue vague show-cause notices and cancellation orders without identifying statutory provisions or specific transactions, impose short response timelines and coercive personal appearances, and issue orders that do not analyze or rebut assessees' replies. This absence of reasoned decision-making and supervisory accountability enables oral threats, extortion risks, blocked credits, and repetitive arbitrary enforcement, while courts may restore registration but officers rarely face disciplinary consequences. (AI Summary)