https://www.taxtmi.com/caselaws?id=797255 GST registration cancellation requires a show-cause notice stating the factual particulars of alleged fraud, wilful misstatement or suppression, so that the registered person can respond effectively. Mere reproduction of statutory grounds, coupled with a same-day appearance requirement, denies a meaningful opportunity to reply. A cancellation order that fails to disclose its basis indicates non-application of mind and is invalid. Writ jurisdiction under Article 226 remains available despite an alternate remedy where the action displays apparent illegality affecting a registered trader's rights. The deficient notice and unreasoned cancellation were liable to be set aside. en-us Fri, 14 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797255 GST registration cancellation requires a show-cause notice stating the factual particulars of alleged fraud, wilful misstatement or suppression, so that the registered person can respond effectively. Mere reproduction of statutory grounds, coupled with a same-day appearance requirement, denies a meaningful opportunity to reply. A cancellation order that fails to disclose its basis indicates non-application of mind and is invalid. Writ jurisdiction under Article 226 remains available despite an alternate remedy where the action displays apparent illegality affecting a registered trader's rights. The deficient notice and unreasoned cancellation were liable to be set aside. Case-Laws GST Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797255