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    <title>2023 (8) TMI 393 - DELHI HIGH COURT</title>
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    <description>HC found the GST registration cancellation order invalid due to procedural defects. The show cause notice lacked specific details about alleged fraud or misstatement, preventing meaningful response. Both original and appellate orders failed to provide substantive reasoning. HC set aside the orders and directed authorities to issue a fresh notice with comprehensive details, ensuring the petitioner&#039;s right to be heard.</description>
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      <description>HC found the GST registration cancellation order invalid due to procedural defects. The show cause notice lacked specific details about alleged fraud or misstatement, preventing meaningful response. Both original and appellate orders failed to provide substantive reasoning. HC set aside the orders and directed authorities to issue a fresh notice with comprehensive details, ensuring the petitioner&#039;s right to be heard.</description>
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