A show cause notice and retrospective cancellation of GST...

A show cause notice and retrospective cancellation of GST registration were vitiated because the notice gave no meaningful reasons, did not annex the supporting material it relied on, and failed to disclose that retrospective cancellation was proposed. The Court applied the principle of natural justice that the person affected must be clearly put to notice of the intended action and the material relied upon; absence of such disclosure invalidates the proceedings. The impugned notice and cancellation order were quashed, with liberty to the authorities to proceed afresh in accordance with law.