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Show cause notice sought cancellation of GST registration for...

Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies

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GST February 13, 2026 Case Laws HC
Show cause notice sought cancellation of GST registration for alleged breach of Rule 21(e) by claiming input tax credit from non existent or non operating suppliers; the notice relied on a DGGI communication as supporting material. Petitioner filed specific replies (including Form GST REG 18) addressing the allegation, indicating understanding of charges; the court found no prejudice from the mode of communication and held the proper officer may decide the cancellation matter on the basis of those replies in accordance with law within two weeks. The writ petition was disposed with that direction and the petitioner's cited decisions were found inapplicable.

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Acts Income Tax