GST registration cancellation needs specific notice and disclosed material; vague allegations cannot sustain the order.

Cancellation of GST registration under Section 29(2)(a) of the Uttar Pradesh GST Act requires a show-cause notice that states the precise alleged contravention and the material relied upon; a vague notice denying a meaningful opportunity to reply is irregular and lacks jurisdictional foundation. Because the adverse material was not properly confronted and the appeal could not cure the defect, the cancellation order and appellate affirmation were quashed, registration was restored, and fresh proceedings on cogent material were left open.

---

---

Issues: Whether cancellation of GST registration under Section 29(2)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017 could be sustained when the show-cause notice did not specify the exact alleged contravention and the adverse material was not confronted to the registered person.

Analysis: Cancellation of registration entails serious civil consequences and can be made under Section 29(2) only on existence of the statutory grounds. A notice invoking Section 29(2)(a) must disclose the precise default under the Act or the Rules, together with the material proposed to be relied upon, so that an effective reply can be filed. A vague notice that merely alleges non-compliance, without particulars, denies a meaningful opportunity of hearing and renders the ensuing action irregular and without jurisdictional foundation. Reference in appeal to earlier allegations under other laws could not cure the defect in the cancellation proceedings.

Conclusion: The cancellation order and the appellate affirmation were unsustainable and were quashed. Restoration of registration was directed, while fresh proceedings on cogent material were left open to the revenue.

---