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GST - Highlights / Catch Notes

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Cancellation of CGST registration - defective Show Cause Notice ...

GST

March 19, 2024

Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice lacked essential details regarding alleged irregularities in invoices or bills, hindering their ability to respond adequately. The court, recognizing the deficiency in the notice, directed the respondent to furnish all necessary details to the petitioner within one week. Subsequently, the petitioner was granted time to respond, and the respondents were instructed to adjudicate the matter impartially within a stipulated timeframe.

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