https://www.taxtmi.com/caselaws?id=444189 Cancellation of GST registration must rest on the specific statutory grounds and procedure under GST law, not on external directions issued under the Environment (Protection) Act, 1986. The Court found that the registration cancellation was unsustainable because the GST authority had not independently satisfied the requirements of Section 29 read with Rule 21 of the U.P. GST framework, and environmental directions could not substitute for statutory compliance. The impugned cancellation and appellate orders were also vitiated by absence of effective notice, lack of reasoned findings, internal inconsistency, and breach of natural justice. The cancellation and appellate affirmation were quashed, and restoration of GST registration with consequential relief was directed. en-us Thu, 05 Oct 2023 00:00:00 +0530 Thu, 12 Feb 2026 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444189 Cancellation of GST registration must rest on the specific statutory grounds and procedure under GST law, not on external directions issued under the Environment (Protection) Act, 1986. The Court found that the registration cancellation was unsustainable because the GST authority had not independently satisfied the requirements of Section 29 read with Rule 21 of the U.P. GST framework, and environmental directions could not substitute for statutory compliance. The impugned cancellation and appellate orders were also vitiated by absence of effective notice, lack of reasoned findings, internal inconsistency, and breach of natural justice. The cancellation and appellate affirmation were quashed, and restoration of GST registration with consequential relief was directed. Case-Laws GST Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444189