Telangana HC Directs GST Department to Supply Supporting Documents Before Proceeding with Cancellation

Syed Ather Vs Deputy State Tax Officer (Telangana High Court) In an important ruling on procedural fairness in GST cancellation proceedings, the Telangana High Court in Syed Ather v. Deputy State Tax Officer & Another emphasized that a taxpayer must be supplied with all supporting documents relied upon in a Show Cause Notice before any adverse order is passed. The Court observed that although the impugned Show Cause Notice referred to “supportive documents attached for case specific details,” those documents were not actually supplied to the petitioner. Recognizing this lapse, the Cour...