https://www.taxtmi.com/caselaws?id=439314 The MP HC quashed the GST registration cancellation order, finding that the show cause notice was vague and failed to provide specific reasons or supporting material for allegations of fraud, wilful misstatement, and suppression of facts. The court held that the revenue authorities violated principles of natural justice by denying the petitioner reasonable opportunity to defend themselves. The SCN merely made conclusory statements without explaining how, why, or under what circumstances the registration was allegedly obtained fraudulently. The cancellation order also lacked reasoning, preventing effective statutory appeal. Following Delhi HC precedent in Balaji Enterprises, the court allowed the petition and set aside all impugned orders. en-us Mon, 12 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439314 The MP HC quashed the GST registration cancellation order, finding that the show cause notice was vague and failed to provide specific reasons or supporting material for allegations of fraud, wilful misstatement, and suppression of facts. The court held that the revenue authorities violated principles of natural justice by denying the petitioner reasonable opportunity to defend themselves. The SCN merely made conclusory statements without explaining how, why, or under what circumstances the registration was allegedly obtained fraudulently. The cancellation order also lacked reasoning, preventing effective statutory appeal. Following Delhi HC precedent in Balaji Enterprises, the court allowed the petition and set aside all impugned orders. Case-Laws GST Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439314