https://www.taxtmi.com/caselaws?id=752186 GST registration cancellation was unsustainable where the show cause notice relied on reported sales differences against e-way bills, but the cancellation order was based on alleged fraud, wilful misstatement or suppression of facts and on intelligence material that was not supplied to the taxpayer. Because the notice and order rested on different grounds, and the hearing was fixed before the reply period expired, the taxpayer was denied a meaningful opportunity to meet the case ultimately made out. The cancellation was therefore vitiated for breach of natural justice, and the consequential rejection of revocation could not survive. en-us Thu, 11 Jan 2024 00:00:00 +0530 Sat, 04 May 2024 20:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752186 GST registration cancellation was unsustainable where the show cause notice relied on reported sales differences against e-way bills, but the cancellation order was based on alleged fraud, wilful misstatement or suppression of facts and on intelligence material that was not supplied to the taxpayer. Because the notice and order rested on different grounds, and the hearing was fixed before the reply period expired, the taxpayer was denied a meaningful opportunity to meet the case ultimately made out. The cancellation was therefore vitiated for breach of natural justice, and the consequential rejection of revocation could not survive. Case-Laws GST Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752186