https://www.taxtmi.com/caselaws?id=767928 GST registration cancellation is unsustainable where the show cause notice does not disclose concrete allegations, a hearing date, or supporting material, and the affected dealer is not given a fair opportunity to respond. The cancellation order must record satisfaction of the statutory grounds and be supported by reasons confined to the notice issued. Where the appellate authority upholds cancellation on new grounds, such as HSN/SAC description or the alleged indivisibility of registrations, without confronting the taxpayer with that basis, the action breaches statutory procedure and basic fairness. In such circumstances, the cancellation and the orders refusing revocation or appeal are liable to be quashed and registration restored. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 04 Jun 2025 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767928 GST registration cancellation is unsustainable where the show cause notice does not disclose concrete allegations, a hearing date, or supporting material, and the affected dealer is not given a fair opportunity to respond. The cancellation order must record satisfaction of the statutory grounds and be supported by reasons confined to the notice issued. Where the appellate authority upholds cancellation on new grounds, such as HSN/SAC description or the alleged indivisibility of registrations, without confronting the taxpayer with that basis, the action breaches statutory procedure and basic fairness. In such circumstances, the cancellation and the orders refusing revocation or appeal are liable to be quashed and registration restored. Case-Laws GST Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767928