Procedural fairness in GST registration: defective show cause notices invalidate cancellation and require fresh lawful proceedings.
The court held the show cause notice and cancellation of GST registration were procedurally defective: the notice lacked material reasons depriving the taxpayer of an effective response, and the cancellation order demonstrated non-application of mind. Reasons contained in a reply affidavit could not retrospectively validate the defective notice. The authority may initiate fresh proceedings only by issuing a properly reasoned show cause notice, permitting the taxpayer to place all contentions and granting a personal hearing, with adjudication thereafter.