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    <title>2024 (11) TMI 582 - DELHI HIGH COURT</title>
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    <description>A show cause notice proposing cancellation of GST registration was quashed because it relied only on the vague ground of &quot;others&quot; and gave no factual basis or reasons. The HC held that a notice initiating adverse action must disclose intelligible reasons so the recipient can respond meaningfully; a non-speaking or omnibus notice is unsustainable. The impugned cancellation notice was set aside for want of reasons, while the respondents remained free to start fresh proceedings in accordance with law.</description>
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      <description>A show cause notice proposing cancellation of GST registration was quashed because it relied only on the vague ground of &quot;others&quot; and gave no factual basis or reasons. The HC held that a notice initiating adverse action must disclose intelligible reasons so the recipient can respond meaningfully; a non-speaking or omnibus notice is unsustainable. The impugned cancellation notice was set aside for want of reasons, while the respondents remained free to start fresh proceedings in accordance with law.</description>
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