GST Registration Cancellation Invalid: Show Cause Notice Under Rule 21(b) Lacked Specific Violations and Reasoned Order
Case-Laws
GST
HC determined the cancellation of GST registration invalid due to procedural deficiencies. The show cause notice (SCN) merely cited Rule 21(b) of CGST Rules 2017 without specifying material violations, preventing adequate response from the registrant. Despite the registrant's explanation of bank-verified invoices, the assessing authority failed to provide
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