Case laws/GST: Show cause notice was issued to petitioner-assessee – Assessee sought quashing of said show cause notice and further sought restoration and revival of GST registration of assessee on ground that that SCN was bereft of any details and no details were provided to assessee.
HELD : – Respondent authorities were to be directed to furnish to assessee entire material (full details) in support of show cause notice – Assessee was at liberty to file detailed response to same – Thereafter, respondent authorities were to dispose of show cause notice by a speaking order after giving opportunity of personal hearing to assessee [Section 29 of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017] [Paras 6 and 7] [In favour of assessee/Matter remanded]
Authority was directed to furnish full details in support of SCN and assessee was granted liberty to file a detailed response thereto, and authorities were to dispose of SCN after giving opportunity of personal hearing to assessee – this makes both the authority and the assessee being thorough in both the demand and response – JSPCO
