https://www.taxtmi.com/highlights?id=97087 Vagueness in a show-cause notice and failure to disclose material particulars violated natural justice: cancellation of GST registration must rest on objective satisfaction of jurisdictional facts and independent quasi-judicial reasoning, not on investigative dictation. A non-speaking order repeating investigative allegations without identifying tax periods, invoices, suppliers or quantification is invalid. Consequently the impugned notices and cancellation orders were set aside and the petitioner's registration restored; the authority may, if advised, issue a fresh detailed show-cause notice specifying precise allegations, periods, invoices, suppliers and quantification and afford a reasonable hearing. en-us Sat, 21 Feb 2026 13:01:59 +0530 Sat, 21 Feb 2026 13:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97087 Vagueness in a show-cause notice and failure to disclose material particulars violated natural justice: cancellation of GST registration must rest on objective satisfaction of jurisdictional facts and independent quasi-judicial reasoning, not on investigative dictation. A non-speaking order repeating investigative allegations without identifying tax periods, invoices, suppliers or quantification is invalid. Consequently the impugned notices and cancellation orders were set aside and the petitioner's registration restored; the authority may, if advised, issue a fresh detailed show-cause notice specifying precise allegations, periods, invoices, suppliers and quantification and afford a reasonable hearing. Highlights GST Sat, 21 Feb 2026 13:01:59 +0530 https://www.taxtmi.com/highlights?id=97087