Defective GST show cause notice lacking issuing authority details vitiates registration cancellation and the consequential order.

A system-generated GST show cause notice that failed to disclose the issuing authority's name or office was treated as legally unsustainable, and the defect vitiated the consequential cancellation action. Following its earlier decision on an identical challenge, the HC held that the same infirmity attached to the notice and the registration-cancellation order issued in this case. The show cause notice and the consequential order cancelling GST registration were quashed.

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Issues: Validity of the show cause notice and consequential order cancelling GST registration, and whether they were liable to be quashed.

Analysis: The Court followed its earlier decision on an identical challenge, where a system-generated notice that did not disclose the name or office of the issuing authority was held to be unsustainable. The present notice and the consequential cancellation order were also issued under the GST regime in the same manner, and the Court treated the defect as fatal to the validity of the action.

Conclusion: The show cause notice dated 11.02.2025 and the consequential order dated 26.03.2025 cancelling the GST registration were quashed.

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