Gujarat High Court: GST Registration Cancellations Require Specific Show-Cause Notices to Uphold Fairness and Natural Justice Principles.

A Gujarat High Court ruling addressed the procedural fairness in canceling GST registrations, focusing on the adequacy of show-cause notices. The court emphasized that such notices must contain specific and detailed allegations, as vague claims hinder a taxpayer's ability to defend themselves. It stressed the importance of adhering to natural justice principles, ensuring taxpayers receive a fair hearing. Despite acknowledging technical issues with the GST portal, the court ruled these do not excuse procedural lapses. The decision permits tax authorities to issue a new, detailed notice, balancing effective tax administration with taxpayer rights.