GST registration cancellation fails where notice and order do not specify the alleged legal breach or reasons for action.

GST registration cancellation could not be sustained where the show cause notice and the final order failed to identify the specific statutory provisions allegedly breached or give reasons supporting the proposed action. The notice referred only to unspecified non-compliance, and the cancellation order likewise did not disclose any clear legal basis for the decision. Because the foundation of the cancellation was not stated with sufficient clarity to justify judicial scrutiny, the proceedings were held unsustainable and the registration cancellation was quashed in favour of the assessee.

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Issues: Whether the cancellation of GST registration could be sustained when neither the show cause notice nor the final cancellation order disclosed the provisions alleged to have been violated or furnished reasons supporting the decision.

Analysis: The show cause notice merely alleged non-compliance with unspecified provisions of the GST law and called upon the petitioner to respond, while the cancellation order also failed to identify any specific statutory breach. The absence of reasons and the failure to disclose the legal basis of the proposed action meant that the foundation for cancelling registration was not made out in a manner that could be judicially sustained.

Conclusion: The cancellation proceedings were unsustainable and liable to be quashed in favour of the assessee.

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