Bombay High Court Restores GST Registration, Citing Vague Show Cause Notice and Natural Justice Violation.

A Bombay High Court judgment addressed the cancellation of a taxpayer's GST registration by revenue authorities, highlighting key administrative law principles like natural justice. The court found the show cause notice vague and lacking specifics, violating the taxpayer's right to a fair hearing. The retrospective cancellation was deemed legally unsustainable due to insufficient notice. The authorities' actions were criticized for arbitrariness and lack of transparency. The court restored the taxpayer's registration, emphasizing adherence to legal principles and procedures. This judgment underscores the importance of detailed show cause notices and limits on arbitrary retrospective actions, reinforcing the rule of law in administrative processes.