https://www.taxtmi.com/caselaws?id=753037 A combined GST show-cause notice invoking suspension and cancellation procedures was treated as invalid because each rule operates in a separate field and the prescribed statutory manner must be followed strictly. The Calcutta HC also noted that an alternative appellate remedy did not bar writ jurisdiction where the challenge was to the foundational notice itself and the initiation was said to be contrary to mandatory procedure. On the facts, the cancellation of registration was interfered with, with restoration directed and compliance required through filing pending returns and continuing regular statutory compliance. en-us Mon, 20 May 2024 00:00:00 +0530 Thu, 12 Feb 2026 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753037 A combined GST show-cause notice invoking suspension and cancellation procedures was treated as invalid because each rule operates in a separate field and the prescribed statutory manner must be followed strictly. The Calcutta HC also noted that an alternative appellate remedy did not bar writ jurisdiction where the challenge was to the foundational notice itself and the initiation was said to be contrary to mandatory procedure. On the facts, the cancellation of registration was interfered with, with restoration directed and compliance required through filing pending returns and continuing regular statutory compliance. Case-Laws GST Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753037