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GST - Highlights / Catch Notes

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Impleadment in personal capacity - GST officer issuing vague ...

GST

April 27, 2022

Impleadment in personal capacity - GST officer issuing vague show cause notice and/or order - cancellation of GST registration of petitioner - Non-compliance of earlier order - the respondent no.2 proceeded to pass an order cancelling the registration. The order cancelling the registration on the face of it is as vague as anything. - Warning issued - henceforth if this court comes across any such vague order or show-cause notice duly signed by him, then that will be his last day in the office. - HC

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