https://www.taxtmi.com/caselaws?id=793714 A GST registration cancellation based on allegations of wilful misstatement and suppression of facts was set aside because the show-cause notice did not disclose the specific factual basis needed for an effective reply. A notice that only cites legal provisions, without supporting particulars, fails to provide a reasonable opportunity of defence and breaches natural justice. The cancellation order was therefore unsustainable, and the registration was restored, while the authority remained free to issue a fresh show-cause notice in accordance with law. en-us Wed, 17 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793714 A GST registration cancellation based on allegations of wilful misstatement and suppression of facts was set aside because the show-cause notice did not disclose the specific factual basis needed for an effective reply. A notice that only cites legal provisions, without supporting particulars, fails to provide a reasonable opportunity of defence and breaches natural justice. The cancellation order was therefore unsustainable, and the registration was restored, while the authority remained free to issue a fresh show-cause notice in accordance with law. Case-Laws GST Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793714