https://www.taxtmi.com/caselaws?id=439317 A show cause notice for GST registration cancellation must disclose specific material particulars, and the final cancellation order must record reasons so the affected person can effectively answer the case. Here, the notice only alleged fraud, wilful misstatement or suppression without particulars, and the cancellation order also lacked specific reasons. Because the defect went to the root of the action and denied a fair opportunity of hearing, both the notice and the cancellation order could not be sustained. Registration was to be restored, with liberty to issue a fresh, reasoned notice and proceed in accordance with law after giving a reasonable opportunity to respond. en-us Thu, 15 Jun 2023 00:00:00 +0530 Mon, 01 Sep 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439317 A show cause notice for GST registration cancellation must disclose specific material particulars, and the final cancellation order must record reasons so the affected person can effectively answer the case. Here, the notice only alleged fraud, wilful misstatement or suppression without particulars, and the cancellation order also lacked specific reasons. Because the defect went to the root of the action and denied a fair opportunity of hearing, both the notice and the cancellation order could not be sustained. Registration was to be restored, with liberty to issue a fresh, reasoned notice and proceed in accordance with law after giving a reasonable opportunity to respond. Case-Laws GST Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439317