GST SCN Merely Reproduced S. 29(2)(e) Instead of Stating Reason for Registration Cancellation: MP HC sets aside Notice & Order

The Madhya Pradesh High Court has set aside a GST SCN (Show Cause Notice) and order because the notice merely reproduced Section 29(2E) instead of stating a clear reason for registration cancellation. This ruling emphasizes that tax authorities must provide specific grounds for cancellation, not just cite statutory provisions. Section 29(2E) allows for cancellation in certain circumstances. The court found that simply quoting the section without elaborating on the actual violation constitutes a procedural flaw, denying the taxpayer a proper opportunity to respond. This decision reinforces due process in GST proceedings.