SCN must contain Details on Fraud or Suppression of Facts for Cancelling GST Registration u/s 29(2)(e): Telangana High

The Telangana High Court ruled that a Show Cause Notice (SCN) for canceling GST registration must contain detailed allegations of fraud or suppression of facts. This decision ensures that taxpayers are provided with specific reasons for the proposed cancellation, allowing them to respond appropriately. The ruling highlights the importance of transparency and due process in tax administration, ensuring that taxpayers' rights are protected during enforcement actions.