https://www.taxtmi.com/caselaws?id=419455 GST registration can be cancelled only on a clearly specified ground under Section 29(2), and a vague allegation such as "bogus" without disclosure of the exact clause, factual basis, or adverse material violates natural justice. The show cause notice, cancellation order, rejection of revocation, and appellate order were therefore unsustainable because they did not set out a legally permissible basis or provide a meaningful opportunity of hearing. The HC set aside all impugned orders and left the authority free to issue a fresh notice on a specified statutory ground. en-us Sat, 05 Mar 2022 00:00:00 +0530 Wed, 13 May 2026 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419455 GST registration can be cancelled only on a clearly specified ground under Section 29(2), and a vague allegation such as "bogus" without disclosure of the exact clause, factual basis, or adverse material violates natural justice. The show cause notice, cancellation order, rejection of revocation, and appellate order were therefore unsustainable because they did not set out a legally permissible basis or provide a meaningful opportunity of hearing. The HC set aside all impugned orders and left the authority free to issue a fresh notice on a specified statutory ground. Case-Laws GST Sat, 05 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419455