Cancellation order sans reasons, violating natural justice. SCN lacked specifics on alleged fraud/misstatement. Order lacks grounds.
Case-Laws
GST
The proper officer's order cancelling GST registration ab initio (from the initial date) is bereft of reasons and does not spell out grounds, violating principles of natural justice. The show cause notice (SCN) merely reproduces statutory provision u/s 29(2)(e) of CGST Act regarding cancellation on grounds of fraud, wilful misstatement, or su
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