https://www.taxtmi.com/caselaws?id=789860 A GST registration cancellation cannot stand where the show cause notice is vague and lacks material particulars. The Karnataka HC held that FORM GST REG-17, which merely referred to alleged fraud under section 29(2)(e) of the CGST Act without supporting facts or reasons, did not enable an effective response and was defective at the root of the proceedings. As the cancellation order and appellate confirmation were founded on that defective notice, both were quashed and restoration of GST registration was directed. en-us Thu, 02 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789860 A GST registration cancellation cannot stand where the show cause notice is vague and lacks material particulars. The Karnataka HC held that FORM GST REG-17, which merely referred to alleged fraud under section 29(2)(e) of the CGST Act without supporting facts or reasons, did not enable an effective response and was defective at the root of the proceedings. As the cancellation order and appellate confirmation were founded on that defective notice, both were quashed and restoration of GST registration was directed. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789860