GST Registration Can't Be Cancelled On Unspecific Show Cause Notice: Delhi High Court

The Delhi High Court quashed a GST registration cancellation order, citing the issuance of an unspecific show cause notice. The court ruled that the notice failed to provide clear grounds for cancellation, depriving the assessee of a fair opportunity to defend themselves. This decision underscores the importance of issuing specific and detailed notices in tax matters, ensuring procedural fairness and compliance with legal standards.