https://www.taxtmi.com/article/detailed?id=11284 A Show Cause Notice cancelling GST registration must state intelligible allegations so the noticee can respond; an SCN issued mechanically without reasons is ineffective and, if relied upon to cancel registration, violates principles of natural justice. There is no statutory requirement to obtain an anti evasion NOC before applying for revocation. The defective SCN and the consequent cancellation order were set aside, and the revenue is permitted to initiate fresh proceedings with a reasoned notice and opportunity to be heard. en-us Thu, 06 Apr 2023 10:14:11 +0530 Thu, 06 Apr 2023 10:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11284 A Show Cause Notice cancelling GST registration must state intelligible allegations so the noticee can respond; an SCN issued mechanically without reasons is ineffective and, if relied upon to cancel registration, violates principles of natural justice. There is no statutory requirement to obtain an anti evasion NOC before applying for revocation. The defective SCN and the consequent cancellation order were set aside, and the revenue is permitted to initiate fresh proceedings with a reasoned notice and opportunity to be heard. Articles Goods and Services Tax - GST Thu, 06 Apr 2023 10:14:11 +0530 https://www.taxtmi.com/article/detailed?id=11284