The petitioner challenged a show cause notice and suspension of GST registration issued under Section 29(2)(e) alleging fraud and suppression of facts. The factual background revealed that the notice merely reproduced the language of the statute without disclosing any factual basis or material particulars.
The Court held that a show cause notice must disclose the factual foundation of the allegations to enable an effective reply. Cryptic notices without particulars amount to non-application of mind and violate principles of natural justice. The impugned notice and consequential action were set aside.