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GST - Highlights / Catch Notes

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Suspension of GST registration of petitioner - A bare perusal of ...

GST

September 18, 2023

Suspension of GST registration of petitioner - A bare perusal of the show cause notice shows that no specific contraventions of GST Act or the Rules made thereunder have been alleged. The show cause notice is vague and it would be difficult for any noticee to submit a categorical reply, if contraventions are not clearly alleged. - Revenue directed to issue fresh SCN with specific allegation - HC

 

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