Cancellation of GST registration without providing reason in SCN/Order is cryptic in nature

 Neha Enterprise Vs State of Gujarat (Gujarat High Court) The Hon’ble Gujarat High Court in Neha Enterprise v. State of Gujarat [R/Special Civil Application No. 20505 of 2022 dated January 19, 2023] has quashed and set aside the Show Cause Notice (“SCN”) and the consequential GST registration cancellation order passed by the Revenue Department solely on the ground of violation of the principles of natural justice as no reasonable opportunity of hearing was given to the assessee. Further, directed the Revenue Department to issue a fresh SCN and provide reasonable opportunity of hearing. ...