GST Registration Cancellation Set Aside as Show Cause Notice Lacked Factual Reasons

AI Adil Traders Vs Deputy State Tax Officer (Telangana High Court) The Telangana High Court allowed the writ petition challenging a show cause notice dated 1 November 2024 suspending the petitioner’s GST registration and the consequential order dated 16 January 2025 cancelling the registration. The Court held that the show cause notice was legally unsustainable because it failed to disclose the factual basis for the alleged violations and therefore violated the principles of natural justice. The impugned show cause notice alleged violations of Rule 21(e), Rule 21(b), Rule 21(a) and Section 2...