https://www.taxtmi.com/caselaws?id=447307 Cancellation of GST registration was challenged on the ground that the impugned cancellation order proceeded on reasons not forming part of the show cause notice. The HC held that the notice alleged non-filing/default, whereas the cancellation order rested on an allegation of fraudulent availment of input tax credit; such shift in grounds violated the requirement that adverse action must be confined to the notice. The HC further accepted that the taxpayer had filed all pending returns within the extended time permitted under a central circular, undermining the basis for cancellation. The cancellation order was quashed and the tax authorities were directed to restore the GST registration forthwith. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447307 Cancellation of GST registration was challenged on the ground that the impugned cancellation order proceeded on reasons not forming part of the show cause notice. The HC held that the notice alleged non-filing/default, whereas the cancellation order rested on an allegation of fraudulent availment of input tax credit; such shift in grounds violated the requirement that adverse action must be confined to the notice. The HC further accepted that the taxpayer had filed all pending returns within the extended time permitted under a central circular, undermining the basis for cancellation. The cancellation order was quashed and the tax authorities were directed to restore the GST registration forthwith. Case-Laws GST Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447307