Show Cause Notice for Cancellation of Registration

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Author admin_gstPosted on June 22, 2017

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Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitution.
Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit disputes.
Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.
Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.
GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders invalid.