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    <title>2026 (7) TMI 1270 - GAUHATI HIGH COURT</title>
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    <description>A show-cause notice proposing cancellation of GST registration must identify the statutory or rule-based provisions allegedly breached and provide material particulars of the asserted non-compliance. A notice that merely alleges non-compliance with unspecified provisions of the CGST Act and Rules is vague and cannot validly support cancellation proceedings. The notice was therefore quashed as legally unsustainable.</description>
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      <description>A show-cause notice proposing cancellation of GST registration must identify the statutory or rule-based provisions allegedly breached and provide material particulars of the asserted non-compliance. A notice that merely alleges non-compliance with unspecified provisions of the CGST Act and Rules is vague and cannot validly support cancellation proceedings. The notice was therefore quashed as legally unsustainable.</description>
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