https://www.taxtmi.com/caselaws?id=439005 The MP HC quashed the cancellation of petitioner's GST registration, finding the show cause notice lacked sufficient reasons and supporting material to enable proper defense. The court held that merely alleging fraud, willful misstatement, or suppression of facts without explaining why, how, and under what circumstances was insufficient. The notice failed to provide reasonable opportunity of being heard, violating principles of natural justice (audi alteram partem). The court declared the cancellation order, rejection of revocation application, and appellate order as vitiated in law for being vague and issued without following due process. The petition was allowed. en-us Mon, 12 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439005 The MP HC quashed the cancellation of petitioner's GST registration, finding the show cause notice lacked sufficient reasons and supporting material to enable proper defense. The court held that merely alleging fraud, willful misstatement, or suppression of facts without explaining why, how, and under what circumstances was insufficient. The notice failed to provide reasonable opportunity of being heard, violating principles of natural justice (audi alteram partem). The court declared the cancellation order, rejection of revocation application, and appellate order as vitiated in law for being vague and issued without following due process. The petition was allowed. Case-Laws GST Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439005