Defective GST cancellation notice cannot sustain adverse action where alleged contraventions are not properly disclosed.

GST registration cancellation was held unsustainable where the show cause notice did not specify the alleged contraventions or deficiencies. A proper, detailed notice is required before adverse action under the GST framework, and the absence of particulars deprived the taxpayer of a meaningful opportunity to respond. Because the cancellation order was founded on that defective notice, the appellate order also could not survive. The cancellation notice, cancellation order, and appellate order were set aside, with liberty to issue a fresh notice and proceed in accordance with law.

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Issues: Whether the cancellation of GST registration and the appellate order were liable to be set aside for want of a proper show cause notice containing the alleged contraventions and shortcomings, and whether the consequential proceedings could survive.

Analysis: The notice for cancellation did not disclose the specific deficiencies or alleged violations said to have been committed by the petitioner. The cancellation procedure under the GST framework requires a proper and detailed notice before adverse action is taken, and the absence of such particulars deprived the petitioner of a meaningful opportunity to explain the matter. Since the cancellation order was founded on that defective notice, the consequential appellate order also could not stand. The Court also directed that, if so advised, a fresh notice may be issued and proceedings may continue in accordance with law.

Conclusion: The cancellation notice, the cancellation order, and the appellate order were set aside; the writ petition was allowed in favour of the petitioner.

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