https://www.taxtmi.com/caselaws?id=441020 GST registration cancellation could not be sustained where the cancellation order was based on a ground not stated in the show-cause notice. The notice alleged fraud, wilful misstatement or suppression of facts, but the order rested on a different allegation that business was not being conducted from the declared place of business. Because the petitioner was not given notice of the real basis for action, it lacked a meaningful opportunity to respond, and the defect went to the fairness of the cancellation process. The cancellation order was therefore set aside. en-us Wed, 26 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441020 GST registration cancellation could not be sustained where the cancellation order was based on a ground not stated in the show-cause notice. The notice alleged fraud, wilful misstatement or suppression of facts, but the order rested on a different allegation that business was not being conducted from the declared place of business. Because the petitioner was not given notice of the real basis for action, it lacked a meaningful opportunity to respond, and the defect went to the fairness of the cancellation process. The cancellation order was therefore set aside. Case-Laws GST Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441020