GST Registration Cancellation Quashed as Show Cause Notice Lacked Material Facts

Manjeet Vs State of Haryana And Others (Punjab and Haryana High Court) In this case, the petitioner challenged the cancellation of his GST registration, the rejection of his application for revocation of cancellation, the dismissal of his appeal, and the rejection of his rectification application. A show cause notice dated 25.10.2024 was issued to the petitioner proposing cancellation of his GST registration on the grounds that the registration had been obtained through fraud, wilful misstatement, or suppression of facts under Section 29(2)(e), and that the petitioner was not conducting busine...