https://www.taxtmi.com/article/detailed?id=10982 A show cause notice proposing cancellation of a GST registration that omits reasons for alleging wrongful availment or utilization of input tax credit breaches the principles of natural justice. Administrative cancellation based on grounds not communicated in the notice, without a reasonable opportunity to be heard and without a reasoned speaking order, fails procedural fairness; authorities must state specific grounds, afford hearing, and record reasons addressing the merits before affecting registration. en-us Fri, 13 Jan 2023 10:02:10 +0530 Fri, 13 Jan 2023 10:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10982 A show cause notice proposing cancellation of a GST registration that omits reasons for alleging wrongful availment or utilization of input tax credit breaches the principles of natural justice. Administrative cancellation based on grounds not communicated in the notice, without a reasonable opportunity to be heard and without a reasoned speaking order, fails procedural fairness; authorities must state specific grounds, afford hearing, and record reasons addressing the merits before affecting registration. Articles Goods and Services Tax - GST Fri, 13 Jan 2023 10:02:10 +0530 https://www.taxtmi.com/article/detailed?id=10982