https://www.taxtmi.com/caselaws?id=421864 A GST registration cancellation based on a vague show cause notice was found to violate natural justice because the notice lacked material particulars and the cancellation order did not address the taxpayer's reply or give discernible reasons. As cancellation of registration has civil and penal consequences, the authority was required to consider the objections and pass a reasoned order. In the absence of such consideration, the action was held arbitrary and unsustainable. The notice and cancellation order were quashed, the registration was directed to be revived, and the matter was remitted for de novo proceedings in accordance with law. en-us Thu, 17 Mar 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421864 A GST registration cancellation based on a vague show cause notice was found to violate natural justice because the notice lacked material particulars and the cancellation order did not address the taxpayer's reply or give discernible reasons. As cancellation of registration has civil and penal consequences, the authority was required to consider the objections and pass a reasoned order. In the absence of such consideration, the action was held arbitrary and unsustainable. The notice and cancellation order were quashed, the registration was directed to be revived, and the matter was remitted for de novo proceedings in accordance with law. Case-Laws GST Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421864