https://www.taxtmi.com/article/detailed?id=16367 GST registration cancellation proceedings require a valid show-cause notice disclosing the basic material relied upon, including the relevant tax period, invoices, suppliers and the quantified allegation of ineligible input tax credit. A notice that merely reproduces statutory provisions without these particulars is vague, prevents an effective reply, and is inconsistent with principles of natural justice. Cancellation of registration, which has serious civil consequences, cannot rest on a bare accusation or be used as a coercive measure during investigation. en-us Thu, 07 May 2026 07:09:05 +0530 Thu, 07 May 2026 07:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16367 GST registration cancellation proceedings require a valid show-cause notice disclosing the basic material relied upon, including the relevant tax period, invoices, suppliers and the quantified allegation of ineligible input tax credit. A notice that merely reproduces statutory provisions without these particulars is vague, prevents an effective reply, and is inconsistent with principles of natural justice. Cancellation of registration, which has serious civil consequences, cannot rest on a bare accusation or be used as a coercive measure during investigation. Articles Goods and Services Tax - GST Thu, 07 May 2026 07:09:05 +0530 https://www.taxtmi.com/article/detailed?id=16367