The court held that the show cause notice issued to the petitioner for cancellation of GST registration lacked specific reasons for alleged fraud, willful misstatement or suppression of facts. Consequently, the order canceling the petitioner's GST registration was set aside due to violation of principles of natural justice. The court directed the authority to provide all documents referred to in the show cause notice to the petitioner within ten days to protect the petitioner's interests, disposing of the petition.
The court held that the show cause notice issued to the petitioner for cancellation of GST registration lacked specific reasons for alleged fraud, willful misstatement or suppression of facts. Consequently, the order canceling the petitioner's GST registration was set aside due to violation of principles of natural justice. The court directed the authority to provide all documents referred to in the show cause notice to the petitioner within ten days to protect the petitioner's interests, disposing of the petition.
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