Show-cause notice for registration cancellation stands where jurisdiction and natural justice objections are not made out.

Interference with a show-cause notice proposing cancellation of registration is ordinarily unwarranted unless the notice is demonstrably without jurisdiction or vitiated by breach of natural justice. Here, the notice referred to specific alleged misuse of e-way bills and was supported by the accompanying tax communication, so the challenge on jurisdictional, natural justice, and arbitrariness grounds failed. The fact that earlier proceedings had addressed similar allegations did not, by itself, render the fresh proceedings invalid or arbitrary. No ground for judicial interference was made out.

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Issues: Whether the writ petition challenging the show-cause notice proposing cancellation of registration warranted interference on the grounds of lack of jurisdiction, violation of principles of natural justice, or arbitrariness.

Analysis: Interference with a show-cause notice is ordinarily not called for unless the notice is demonstrably without jurisdiction or vitiated by breach of natural justice. The notice in question referred to specific instances of alleged misuse of e-way bills and was supported by the accompanying communication of the tax . The existence of earlier proceedings on similar allegations did not, by itself, establish that the fresh proceedings were arbitrary or invalid.

Conclusion: No ground for judicial interference was made out, and the challenge to the show-cause notice failed.

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