GST officials must Specify Exact Provisions of GST Act and Rules allegedly violated in SCN: Delhi HC directs to Circulate Copy of Order to all Delhi GST offices [Read Order]

The bench ruled that GST authorities must exercise due diligence while initiating proceedings that could lead to grave consequences like cancellation of registration
Delhi GST offices - SCN - Exact Provisions of GST Act - taxscan

The Delhi High Court has strongly ruled that the GST official must clearly mention the specific provisions of the GST ( Goods and Services Tax ) Act and Rules that are allegedly violated in the Show Cause Notices ( SCNs ). The court also issued directions to send a copy of the order to all …

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