https://www.taxtmi.com/article/detailed?id=11815 A GST cancellation order based on an auto-generated Show Cause Notice that fails to state the factual and legal grounds for cancellation is unsustainable. The authority cannot rely solely on a registrant's alleged non-response or non-attendance without specifying the alleged statutory violations or demonstrating that a hearing notice was served. The cancellation was set aside and the matter remitted for fresh consideration, directing the registrant to file documents and the authority to issue a reasoned notice and afford an opportunity to be heard. en-us Tue, 05 Sep 2023 12:13:57 +0530 Tue, 05 Sep 2023 12:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11815 A GST cancellation order based on an auto-generated Show Cause Notice that fails to state the factual and legal grounds for cancellation is unsustainable. The authority cannot rely solely on a registrant's alleged non-response or non-attendance without specifying the alleged statutory violations or demonstrating that a hearing notice was served. The cancellation was set aside and the matter remitted for fresh consideration, directing the registrant to file documents and the authority to issue a reasoned notice and afford an opportunity to be heard. Articles Goods and Services Tax - GST Tue, 05 Sep 2023 12:13:57 +0530 https://www.taxtmi.com/article/detailed?id=11815