https://www.taxtmi.com/caselaws?id=468099 A cryptic and unreasoned show cause notice proposing cancellation of GST registration is legally defective because it does not give the noticee a meaningful opportunity to meet the case. Where the notice merely recites statutory provisions and allegations without disclosing the material basis for proposed action, the foundation for the cancellation is infirm. The consequential cancellation order cannot survive on such a defective notice and was set aside, while the authority was left free to initiate fresh proceedings by issuing a proper notice in accordance with law. en-us Fri, 17 Oct 2025 00:00:00 +0530 Wed, 15 Apr 2026 20:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468099 A cryptic and unreasoned show cause notice proposing cancellation of GST registration is legally defective because it does not give the noticee a meaningful opportunity to meet the case. Where the notice merely recites statutory provisions and allegations without disclosing the material basis for proposed action, the foundation for the cancellation is infirm. The consequential cancellation order cannot survive on such a defective notice and was set aside, while the authority was left free to initiate fresh proceedings by issuing a proper notice in accordance with law. Case-Laws GST Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468099