HC quashes order cancelling GST registration for violation of principle of natural justice

Randhawa Construction Co Vs Union of India (Gujarat High Court) The show cause notice should reflect the jurisdictional facts based on which the final order is proposed to be passed. The person proceeded against would then have an opportunity to show cause that the authority had erroneously assumed existence of a jurisdictional fact and, since the essential jurisdictional facts do not exist, the authority does not have jurisdiction to decide the other issues. We find that the aforesaid observation would squarely apply to the present facts of the case on various judgments on the principles of n...