https://www.taxtmi.com/caselaws?id=437098 A show cause notice proposing cancellation of GST registration must disclose clear and sufficient reasons so the noticee can make an effective response. Here, the notice contained only a cryptic ground and did not provide intelligible basis for the proposed adverse action, leaving the petitioner without a meaningful opportunity to answer the cancellation proposal. The Delhi High Court set aside the notice and restored the GST registration, while permitting the respondent to issue a fresh notice with proper reasons and to afford a full opportunity before passing any adverse order. en-us Mon, 17 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437098 A show cause notice proposing cancellation of GST registration must disclose clear and sufficient reasons so the noticee can make an effective response. Here, the notice contained only a cryptic ground and did not provide intelligible basis for the proposed adverse action, leaving the petitioner without a meaningful opportunity to answer the cancellation proposal. The Delhi High Court set aside the notice and restored the GST registration, while permitting the respondent to issue a fresh notice with proper reasons and to afford a full opportunity before passing any adverse order. Case-Laws GST Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437098