The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods...

The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated principles of natural justice. The SCN did not specify the date or time for personal hearing, nor did it provide proper reasons for the proposed cancellation, such as details of the alleged fraud, willful misstatement, or suppression of facts. Additionally, the SCN proposed retrospective cancellation without mentioning the same. The court emphasized that the purpose of an SCN is to enable the noticee to respond to allegations, and denying this opportunity violates natural justice. Consequently, the impugned order canceling the petitioner's GST registration was set aside as unreason..... .....

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