https://www.taxtmi.com/caselaws?id=393333 The court quashed the cancellation order under Sec. 29(2)(c) of the CGST Act due to the lack of a continuous six-month default at the time of the order. The court emphasized the importance of meeting jurisdictional facts for invoking the cancellation power both at the time of issuing the show cause notice and the final cancellation order. The petitioner's five-month default did not meet the statutory requirement of six months, rendering the cancellation illegal and ultra vires. The court disposed of the writ petition with directions for the competent officer to proceed in accordance with the law if the petitioner subsequently defaulted for six continuous months. en-us Mon, 03 Feb 2020 00:00:00 +0530 Thu, 29 Oct 2020 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393333 The court quashed the cancellation order under Sec. 29(2)(c) of the CGST Act due to the lack of a continuous six-month default at the time of the order. The court emphasized the importance of meeting jurisdictional facts for invoking the cancellation power both at the time of issuing the show cause notice and the final cancellation order. The petitioner's five-month default did not meet the statutory requirement of six months, rendering the cancellation illegal and ultra vires. The court disposed of the writ petition with directions for the competent officer to proceed in accordance with the law if the petitioner subsequently defaulted for six continuous months. Case-Laws GST Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393333