https://www.taxtmi.com/caselaws?id=795229 A show cause notice proposing cancellation of GST registration must disclose the factual basis and manner of the alleged contraventions under Rule 21. Merely citing Rule 21(b), (e) and (g), without material particulars, prevents the registered person from submitting an effective reply and causes prejudice. Such a mechanically issued notice denies a meaningful opportunity of hearing and is inconsistent with principles of natural justice. A notice lacking the factual basis of the alleged violations is invalid, although fresh proceedings may be initiated through a notice containing the requisite particulars. en-us Mon, 13 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795229 A show cause notice proposing cancellation of GST registration must disclose the factual basis and manner of the alleged contraventions under Rule 21. Merely citing Rule 21(b), (e) and (g), without material particulars, prevents the registered person from submitting an effective reply and causes prejudice. Such a mechanically issued notice denies a meaningful opportunity of hearing and is inconsistent with principles of natural justice. A notice lacking the factual basis of the alleged violations is invalid, although fresh proceedings may be initiated through a notice containing the requisite particulars. Case-Laws GST Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795229