Lawgics – Judgment No. 170

Synopsis: Cancellation of GST registration, alleging that assessee has issued invoices or bills without supplying goods or services by merely reproducing Rule 21(b) of the CGST Rules without providing specific details or evidence of the alleged non-compliance is unjustified. The lack of specific allegations in the SCN rendered it meaningless and deficient in meeting the requisite legal standards for a show cause notice, thus, the impugned order was set aside.

Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.