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    <title>2026 (4) TMI 1051 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Interference with a show-cause notice proposing cancellation of registration is ordinarily unwarranted unless the notice is demonstrably without jurisdiction or vitiated by breach of natural justice. Here, the notice referred to specific alleged misuse of e-way bills and was supported by the accompanying tax communication, so the challenge on jurisdictional, natural justice, and arbitrariness grounds failed. The fact that earlier proceedings had addressed similar allegations did not, by itself, render the fresh proceedings invalid or arbitrary. No ground for judicial interference was made out.</description>
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      <description>Interference with a show-cause notice proposing cancellation of registration is ordinarily unwarranted unless the notice is demonstrably without jurisdiction or vitiated by breach of natural justice. Here, the notice referred to specific alleged misuse of e-way bills and was supported by the accompanying tax communication, so the challenge on jurisdictional, natural justice, and arbitrariness grounds failed. The fact that earlier proceedings had addressed similar allegations did not, by itself, render the fresh proceedings invalid or arbitrary. No ground for judicial interference was made out.</description>
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