https://www.taxtmi.com/caselaws?id=424572 A GST registration cancellation cannot stand where the show cause notice omits material particulars and fails to state the factual basis for alleging fraud, wilful misstatement, or suppression of facts. The cancellation order was invalid because it went beyond the notice and relied on investigation material and undisclosed grounds, depriving the assessee of a fair opportunity to respond. That procedure was contrary to natural justice and illegal. The notice and cancellation order were quashed, the matter was remitted for de novo proceedings, and registration was directed to be restored. en-us Thu, 24 Feb 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424572 A GST registration cancellation cannot stand where the show cause notice omits material particulars and fails to state the factual basis for alleging fraud, wilful misstatement, or suppression of facts. The cancellation order was invalid because it went beyond the notice and relied on investigation material and undisclosed grounds, depriving the assessee of a fair opportunity to respond. That procedure was contrary to natural justice and illegal. The notice and cancellation order were quashed, the matter was remitted for de novo proceedings, and registration was directed to be restored. Case-Laws GST Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424572