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    <title>Vague SCN cannot be relied upon for cancellation of GST registration</title>
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    <description>Vague electronic show cause notices that do not state specific allegations of fraud, willful misstatement or suppression, or that bear unverified digital signatures, cannot support cancellation of GST registration; orders reflecting lack of application of mind are procedurally invalid. Authorities may reinitiate proceedings only after rectifying procedural defects, verifying signatures and allegations, and issuing proper notices. Until network or verification problems are resolved, notices and orders should be issued in physical form.</description>
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