https://www.taxtmi.com/caselaws?id=449022 HC quashed the orders cancelling the petitioner's GST registration under CGST Act, 2017 and WBGST Act, 2017. It held that Section 29(2)(e) (fraud, wilful misstatement or suppression) was not alleged in the show cause notice, which referred only to violations of Rule 21(a) and 21(b). The cancellation order, however, relied also on Rule 21(e), thereby travelling beyond the show cause notice. Applying the principle that a noticee must be apprised of all allegations to respond effectively, HC set aside both the adjudication and appellate orders and allowed the writ petition. en-us Mon, 08 Jan 2024 00:00:00 +0530 Thu, 11 Dec 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449022 HC quashed the orders cancelling the petitioner's GST registration under CGST Act, 2017 and WBGST Act, 2017. It held that Section 29(2)(e) (fraud, wilful misstatement or suppression) was not alleged in the show cause notice, which referred only to violations of Rule 21(a) and 21(b). The cancellation order, however, relied also on Rule 21(e), thereby travelling beyond the show cause notice. Applying the principle that a noticee must be apprised of all allegations to respond effectively, HC set aside both the adjudication and appellate orders and allowed the writ petition. Case-Laws GST Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449022