Cancellation of GST Registration Without Specifying Reasons is against Principles of Natural Justice

Dee Cubes Diamonds Pvt. Ltd Vs State of Gujarat (Gujarat High Court) The Hon’ble Gujarat High Court in Dee Cubes Diamonds Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 22875 of 2022 dated December 16, 2022] has held that the Show Cause Notice (“SCN”) that does not contain reason to justify the cancellation of registration therefore, is violative of principles of natural justice and needs to be quashed. Facts: Dee Cubes Diamonds Pvt. Ltd. (“the Petitioner”) is engaged in the business of trading in bullion and the sale and purchase of goods is their usual course of bus...