Is GST notice valid if it doesn’t cite exact reasons for reg. cancellation?
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When the show cause notice is issued without specifying the reasons for registration cancellation or just by picking up the same from the statue namely, noncompliance of any specified provisions of GST Act or rules made thereunder, then such a notice is considered vague and unlawful.
Same was held by the High Court vide. Dayamay Enterprise Vs State of Tripura Writ dated 22.02.2021.
Thus, Show Cause notice for registration cancellation is INVALID if the specific reasons for registration cancellation are not specified therein.
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