https://www.taxtmi.com/caselaws?id=760449 The HC quashed the GST registration cancellation order and appellate decision, finding violation of natural justice principles. The show cause notice merely alleged fraud without specifying circumstances or manner of perpetration. Since fraud requires proof to the hilt, the Joint Commissioner should have provided detailed circumstances enabling the petitioner to respond adequately. The matter was remitted back to the Joint Commissioner for fresh consideration with proper procedural compliance. en-us Fri, 18 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760449 The HC quashed the GST registration cancellation order and appellate decision, finding violation of natural justice principles. The show cause notice merely alleged fraud without specifying circumstances or manner of perpetration. Since fraud requires proof to the hilt, the Joint Commissioner should have provided detailed circumstances enabling the petitioner to respond adequately. The matter was remitted back to the Joint Commissioner for fresh consideration with proper procedural compliance. Case-Laws GST Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760449