https://www.taxtmi.com/caselaws?id=447921 A GST registration cancellation show cause notice must disclose the factual basis, reasons, and supporting material relied upon; a bare and cryptic notice does not give the noticee a real opportunity to answer the allegations and breaches natural justice. Where the notice invoked section 29 of the Gujarat GST Act read with rule 22(1) but omitted particulars of the alleged default and the documents supporting the proposed action, the HC held that fair procedure was not satisfied and the notice was unsustainable. The notice was quashed for breach of natural justice. en-us Thu, 30 Nov 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447921 A GST registration cancellation show cause notice must disclose the factual basis, reasons, and supporting material relied upon; a bare and cryptic notice does not give the noticee a real opportunity to answer the allegations and breaches natural justice. Where the notice invoked section 29 of the Gujarat GST Act read with rule 22(1) but omitted particulars of the alleged default and the documents supporting the proposed action, the HC held that fair procedure was not satisfied and the notice was unsustainable. The notice was quashed for breach of natural justice. Case-Laws GST Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447921