GST registration cancellation quashed due to vague show cause notice violating natural justice under Section 29(2)(e)

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....HC set aside petitioner's GST registration cancellation under Maharashtra Goods and Services Tax Act, 2017, allowing the writ petition despite availability of alternative remedy. The show cause notice was deemed vague and deficient for merely citing Section 29(2)(e) regarding fraud, willful misstatement or suppression of facts without specifying the alleged misconduct or providing hearing date/time details. Court held that noticee must be apprised of specific allegations to mount effective defense. While alternative statutory remedies generally preclude writ jurisdiction, HC recognized established exception for gross violations of natural justice principles. The defective notice constituted procedural unfairness in decision-making process, .........