{"id":75028,"date":"2026-02-17T10:19:16","date_gmt":"2026-02-17T04:49:16","guid":{"rendered":""},"modified":"2026-02-17T10:19:16","modified_gmt":"2026-02-17T04:49:16","slug":"show-cause-notice-principle-orders-cannot-be-based-on-unpleaded-grounds-remand-required-to-protect-right-to-be-heard","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75028","title":{"rendered":"Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard."},"content":{"rendered":"<p>Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.<br \/>Case-Laws<br \/>GST<br \/>Show cause notice is the foundation of subsequent proceedings; an adjudicatory order cannot be sustained if it rests on issues not pleaded in the show cause notice because the noticee had no opportunity to respond. The court recorded that the registry cancellation notice and order alleging fraud, willful misstatement\/suppression and circular trading were <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96965\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.Case-LawsGSTShow cause notice is the foundation of subsequent proceedings; an adjudicatory order cannot be sustained if it rests on issu<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75028","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75028"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75028\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}