Issuance of cryptic SCN violates the principles of natural justice

Advertisement Umiya Industries Vs Superintendent of Goods And Services Tax (Gujarat High Court) Conclusion: While issuing a cryptic show cause notice, the authorities had violated the principles of natural justice. As from the impugned order as well as the show cause notice, the reasons for cancellation of GST registration were not decipherable therefrom, therefore, the show cause notice and the impugned order were quashed and set aside. Held: Assessee submitted that show cause notice issued to assessee seeking to cancel the registration of assessee was cryptic in as much as though the sho...