https://www.taxtmi.com/caselaws?id=787814 A show-cause notice proposing cancellation of GST registration must disclose the factual basis and specific transactions relied on, so the noticee can file an effective reply. A cryptic notice that merely cites statutory provisions and alleges violation without particulars is invalid, and a cancellation order founded on that notice cannot stand independently. The Court therefore set aside the cancellation, while permitting fresh proceedings through a new show-cause notice and directing completion within the stipulated time. If the proceedings are not concluded within time without the respondent's non-cooperation, restoration of registration would follow. en-us Tue, 03 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787814 A show-cause notice proposing cancellation of GST registration must disclose the factual basis and specific transactions relied on, so the noticee can file an effective reply. A cryptic notice that merely cites statutory provisions and alleges violation without particulars is invalid, and a cancellation order founded on that notice cannot stand independently. The Court therefore set aside the cancellation, while permitting fresh proceedings through a new show-cause notice and directing completion within the stipulated time. If the proceedings are not concluded within time without the respondent's non-cooperation, restoration of registration would follow. Case-Laws GST Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787814