Court Quashes GST Registration Cancellation Due to Insufficient Details in Show Cause Notice; Business Activity Questioned.

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....Cancellation of GST registration of petitioner - Validity of SCN - Probably what the Authority is trying to convey is that the registration had been merely on paper and no actual business activity is found on the place of business, as the writ applicant – a registered person was not found at the place of business of writ applicant. If such are the allegations, it is expected of the Authority to furnish some details in this regard. - The impugned show cause notice has to be quashed and set aside - HC....