https://www.taxtmi.com/caselaws?id=445022 AP HC set aside cancellation of GST registration certificate due to defective show cause notice lacking requisite particulars. The notice failed to specify how petitioner allegedly committed fraud, willful misstatement, or suppression of facts, and was vague regarding fake invoices without identifying whether petitioner or vendors were involved. Respondent also failed to consider petitioner's explanation dated 06.07.2023. Court held this violated principles of natural justice as allegations were too vague for meaningful response. Both show cause notice dated 12.06.2023 and final cancellation order dated 03.08.2023 were set aside. en-us Fri, 15 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445022 AP HC set aside cancellation of GST registration certificate due to defective show cause notice lacking requisite particulars. The notice failed to specify how petitioner allegedly committed fraud, willful misstatement, or suppression of facts, and was vague regarding fake invoices without identifying whether petitioner or vendors were involved. Respondent also failed to consider petitioner's explanation dated 06.07.2023. Court held this violated principles of natural justice as allegations were too vague for meaningful response. Both show cause notice dated 12.06.2023 and final cancellation order dated 03.08.2023 were set aside. Case-Laws GST Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445022