https://www.taxtmi.com/caselaws?id=445069 Cancellation of GST registration on allegations of fraud, wilful misstatement or suppression of facts cannot stand unless the show cause notice sets out the material particulars and the authority supports the charge with proper enquiry and evidence. A vague notice that merely alleges fraud, or relies on shared premises and unverified suspicion of bill trading without examining records such as accounts, e-way bills and transport details, breaches natural justice and undermines the proceedings. The cancellation order and appellate order were set aside, and registration was directed to be restored, with liberty to issue a fresh, lawful notice. en-us Fri, 29 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445069 Cancellation of GST registration on allegations of fraud, wilful misstatement or suppression of facts cannot stand unless the show cause notice sets out the material particulars and the authority supports the charge with proper enquiry and evidence. A vague notice that merely alleges fraud, or relies on shared premises and unverified suspicion of bill trading without examining records such as accounts, e-way bills and transport details, breaches natural justice and undermines the proceedings. The cancellation order and appellate order were set aside, and registration was directed to be restored, with liberty to issue a fresh, lawful notice. Case-Laws GST Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445069