TMI Blog2024 (4) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... ities to adjudicate the Show Cause Notice, however, we note that the subject Show Cause Notice itself is defective and does not give any details or particulars. The Show Cause Notice in the reasons column has merely extracted the provisions of law. It states that the petitioner has issued invoices or bills without supply of goods or services, however, no details of invoices, bills or non-supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that respondent no. 2 is neither necessary nor a proper party as the taxpayer is registered under the State GST authority. 2. Learned counsel for petitioner submits that the petitioner was not clear as to which authority has issued the notice as the notice does not give the name or designation of the issuing authority and as such by way of abundant caution, he impleaded both the State as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax. 7. The Show Cause Notice also requires the petitioner to appear before the signatory of the Show Cause Notice. However, neither the name nor designation of any officer is mentioned as to where the petitioner has to appear. Further, petitioner has also filed a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s has been mentioned in the Show Cause Notice. 10. This Court has consistently held that a Show Cause Notice that does not contain any details or particulars is vague and cannot be expected to be responded to. 11. In view of the fact that the Show Cause Notice is bereft of any details and suffers from infirmities that go to the root of the cause, we are not exercising the power of remit and direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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