https://www.taxtmi.com/article/detailed?id=11556 Cancellation of GST registration is limited to specified contraventions and prescribed failures to furnish returns or where registration was obtained by fraud; the process mandates issuance of a show cause notice and an opportunity to reply, and remediation by filing pending returns and paying dues can lead to dropping proceedings. Mere non submission of a reply, especially where the order is inconsistent or lacks application of mind, is not by itself a valid ground for cancellation; the registrant must be permitted to respond and the authority must pass a reasoned order after reconsideration. en-us Fri, 30 Jun 2023 09:44:38 +0530 Fri, 30 Jun 2023 09:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11556 Cancellation of GST registration is limited to specified contraventions and prescribed failures to furnish returns or where registration was obtained by fraud; the process mandates issuance of a show cause notice and an opportunity to reply, and remediation by filing pending returns and paying dues can lead to dropping proceedings. Mere non submission of a reply, especially where the order is inconsistent or lacks application of mind, is not by itself a valid ground for cancellation; the registrant must be permitted to respond and the authority must pass a reasoned order after reconsideration. Articles Goods and Services Tax - GST Fri, 30 Jun 2023 09:44:38 +0530 https://www.taxtmi.com/article/detailed?id=11556