https://www.taxtmi.com/caselaws?id=433574 The Gujarat HC allowed a petition challenging cancellation of GST registration, finding violation of natural justice principles. The court held that the Show Cause Notice (SCN) issued under Section 29 Rule 22(1) of GST Rules was cryptic and inadequate, following precedent in Aggarwal Dyeing case. The respondent failed to prove proper service of notice through registered AD post, with no acknowledgment receipt on record. The court noted insufficient time gap between notice dispatch and cancellation order, emphasizing that while GST officers have ample powers against law violators, prescribed procedures must be followed. The petition was allowed solely on grounds of procedural violations and inadequate notice content. en-us Thu, 19 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433574 The Gujarat HC allowed a petition challenging cancellation of GST registration, finding violation of natural justice principles. The court held that the Show Cause Notice (SCN) issued under Section 29 Rule 22(1) of GST Rules was cryptic and inadequate, following precedent in Aggarwal Dyeing case. The respondent failed to prove proper service of notice through registered AD post, with no acknowledgment receipt on record. The court noted insufficient time gap between notice dispatch and cancellation order, emphasizing that while GST officers have ample powers against law violators, prescribed procedures must be followed. The petition was allowed solely on grounds of procedural violations and inadequate notice content. Case-Laws GST Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433574