https://www.taxtmi.com/caselaws?id=425205 Cancellation of GST registration under Section 29(2)(a) of the Uttar Pradesh GST Act requires a show-cause notice that states the precise alleged contravention and the material relied upon; a vague notice denying a meaningful opportunity to reply is irregular and lacks jurisdictional foundation. Because the adverse material was not properly confronted and the appeal could not cure the defect, the cancellation order and appellate affirmation were quashed, registration was restored, and fresh proceedings on cogent material were left open. en-us Fri, 15 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425205 Cancellation of GST registration under Section 29(2)(a) of the Uttar Pradesh GST Act requires a show-cause notice that states the precise alleged contravention and the material relied upon; a vague notice denying a meaningful opportunity to reply is irregular and lacks jurisdictional foundation. Because the adverse material was not properly confronted and the appeal could not cure the defect, the cancellation order and appellate affirmation were quashed, registration was restored, and fresh proceedings on cogent material were left open. Case-Laws GST Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425205