2025 (8) TMI 79

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....w Ms. Sangeeta Yadav (through Video-Conferencing), Mr. Umesh Gupta, Mr. Parimal Wagh,. ORAL ORDER :   (PER M.S. SONAK, J.) 1. Heard the learned counsel for the parties. 2. Rule. The Rule is made returnable immediately, at the request and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the show cause notice dated 18 August 2023, the cancella....

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....on compliance of any specified provisions in the GST Act or the rules made therein as may be prescribed'. 7. The show-cause notice does not allege noncompliance with any specific provisions of the Act or rules. A general statement about non-compliance with any specified provisions of the GST Act or rules does not amount to giving a valid show cause notice, nor does it amount to providing a reas....

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....onse and contain reasons for the drastic action of cancellation of the registration. 9. As noted earlier, the show-cause notice in this case is blissfully vague. Therefore, if this order dated 31 August 2023 is to be read along with the vague show cause notice dated 18 August 2023, even this order dated 31 August 2023 must be set aside. This order is vague, non-speaking and unreasoned. 10. T....