https://www.taxtmi.com/caselaws?id=756932 A GST registration cancellation notice was held invalid because the only stated basis was a referenced memo that was not supplied, preventing a meaningful reply. The notice also omitted the date and time of personal hearing while warning that the matter could be decided ex parte if no appearance was made. On these facts, the notice failed the standard of a proper show cause notice and showed non-application of mind. The Delhi HC set aside the notice and directed restoration of the GST registration forthwith. en-us Mon, 15 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756932 A GST registration cancellation notice was held invalid because the only stated basis was a referenced memo that was not supplied, preventing a meaningful reply. The notice also omitted the date and time of personal hearing while warning that the matter could be decided ex parte if no appearance was made. On these facts, the notice failed the standard of a proper show cause notice and showed non-application of mind. The Delhi HC set aside the notice and directed restoration of the GST registration forthwith. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756932