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The Delhi High Court has held that the GST registration cannot be cancelled on cryptic allegations and on the basis of the Show Cause Notice, which did not state any specific allegation, which could be explained by the taxpayer.
The court held that a show cause notice must clearly state the reasons on which the adverse action is proposed in order to enable the noticeee to respond to the allegations.
The court, while quashing the show cause notice, and the order stated that the show cause notice was insufficient to enable the petitioner to respond to the allegation in any meaningful manner.
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