2026-VIL-904-RAJ
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SGST High Court Cases

GST - Cancellation of Registration - Validity of show-cause notice and cancellation order that does not indicate the details of fraud, kinds of willful misstatement and suppression of facts made by the noticee/petitioner - Whether show-cause notice lacking specific details of fraud willful misstatement and suppression of facts with response date same as notice date is valid and whether cancellation order lacking reasoning is valid - HELD - A show-cause notice is invalid when it does not indicate the details of fraud details of misstatement and details of suppression of facts. The response or explanation cannot be filed on the basis of facts which are not show-caused and the petitioner cannot be expected to respond to such an ambiguous notice – Further, sufficient time was not granted to the petitioner to respond when the appearance date was also 02.03.2023 at 11:30 a.m. the same date as the show-cause notice. The final order does not reflect the ground on which the cancellation of registration is made and is result of complete non-application of mind - The order is in complete disregard of the minimal requirement to pass an order impacting the rights of a trader registered under the GST Act - An alternative remedy is no bar to entertaining jurisdiction under Article 226 when facts disclose apparent or glaring illegality - The show-cause notice and cancellation order are quashed and set aside. Cost of Rs.20,000/- is awarded to the petitioner payable within one month. Respondents are at liberty to initiate fresh proceedings from the stage of show-cause notice – The writ petition is allowed
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