Facts: Baba Industries was accused of fraudulent operations to generate fake ITCs while dealing primarily in FMCG products, leading to an SCN for GST registration cancellation. The SCN lacked specific details regarding the alleged fraud and did not provide the documents referenced, which the assessee requested to prepare an effective response.
Decision: The court ordered the revenue to provide all documents referred to in the SCN within ten days to ensure the petitioners rights were protected. After receiving the documents, the petitioner was required to submit an additional reply within ten days, which the competent authority had to consider. The court emphasized that the SCN must comply with statutory requirements and provide sufficient detail, disposing of the writ petition with these directions.

Facts: Baba Industries was accused of fraudulent operations to generate fake ITCs while dealing primarily in FMCG products, leading to an SCN for GST registration cancellation. The SCN lacked specific details regarding the alleged fraud and did not provide the documents referenced, which the assessee requested to prepare an effective response.
Decision: The court ordered the revenue to provide all documents referred to in the SCN within ten days to ensure the petitioners rights were protected. After receiving the documents, the petitioner was required to submit an additional reply within ten days, which the competent authority had to consider. The court emphasized that the SCN must comply with statutory requirements and provide sufficient detail, disposing of the writ petition with these directions.

Facts: Baba Industries was accused of fraudulent operations to generate fake ITCs while dealing primarily in FMCG products, leading to an SCN for GST registration cancellation. The SCN lacked specific details regarding the alleged fraud and did not provide the documents referenced, which the assessee requested to prepare an effective response.
Decision: The court ordered the revenue to provide all documents referred to in the SCN within ten days to ensure the petitioners rights were protected. After receiving the documents, the petitioner was required to submit an additional reply within ten days, which the competent authority had to consider. The court emphasized that the SCN must comply with statutory requirements and provide sufficient detail, disposing of the writ petition with these directions.

Facts: Baba Industries was accused of fraudulent operations to generate fake ITCs while dealing primarily in FMCG products, leading to an SCN for GST registration cancellation. The SCN lacked specific details regarding the alleged fraud and did not provide the documents referenced, which the assessee requested to prepare an effective response.
Decision: The court ordered the revenue to provide all documents referred to in the SCN within ten days to ensure the petitioners rights were protected. After receiving the documents, the petitioner was required to submit an additional reply within ten days, which the competent authority had to consider. The court emphasized that the SCN must comply with statutory requirements and provide sufficient detail, disposing of the writ petition with these directions.

Facts: Baba Industries was accused of fraudulent operations to generate fake ITCs while dealing primarily in FMCG products, leading to an SCN for GST registration cancellation. The SCN lacked specific details regarding the alleged fraud and did not provide the documents referenced, which the assessee requested to prepare an effective response.
Decision: The court ordered the revenue to provide all documents referred to in the SCN within ten days to ensure the petitioners rights were protected. After receiving the documents, the petitioner was required to submit an additional reply within ten days, which the competent authority had to consider. The court emphasized that the SCN must comply with statutory requirements and provide sufficient detail, disposing of the writ petition with these directions.

Facts: Baba Industries was accused of fraudulent operations to generate fake ITCs while dealing primarily in FMCG products, leading to an SCN for GST registration cancellation. The SCN lacked specific details regarding the alleged fraud and did not provide the documents referenced, which the assessee requested to prepare an effective response.
Decision: The court ordered the revenue to provide all documents referred to in the SCN within ten days to ensure the petitioners rights were protected. After receiving the documents, the petitioner was required to submit an additional reply within ten days, which the competent authority had to consider. The court emphasized that the SCN must comply with statutory requirements and provide sufficient detail, disposing of the writ petition with these directions.