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Cancellation of GST registration without specifying reasons ...


GST registration cancellation without reasons violated natural justice. Cryptic notice failed to specify violations, unreasoned order didn't disclose grounds. Set aside for lack of reasons.

Case Laws     GST

July 25, 2024

Cancellation of GST registration without specifying reasons violated principles of natural justice; cryptic show cause notice failed to mention specific provisions allegedly violated, making it impossible to respond meaningfully; unreasoned cancellation order did not disclose grounds for adverse action; impugned show cause notice and cancellation order set aside for lack of reasons and failure to adhere to requisite standards.

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