Lawgics – Judgment No. 170
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.