Notice cancelling GST registration without specifying adequate reasons liable to be set aside: Telangana HC

T S R Exports Vs Superintendent GST (Telangana High Court) Telangana High Court held that show cause notice cancelling GST registration, based on Section 29(2)(e), without mentioning fraud or misstatement or suppression of facts liable for cancellation of registration, is liable to be set aside. Facts- The petitioner was served with a show cause notice dated 09.11.2023 for cancellation of registration, in the said notice itself it was mentioned that the registration of the petitioner stands suspended with effect from 09.11.2023. The petitioner was directed to reply and appear in person for hea...