https://www.taxtmi.com/caselaws?id=772807 The Allahabad HC allowed a petition challenging GST registration cancellation under Rule 21(a) of CGST/SGST Rules. The court found that while the show cause notice cited failure to file returns for six months, the cancellation order was based on a different ground - no business at declared place - without providing notice to the petitioner. The HC held this violated principles of natural justice and Article 14 of the Constitution. The quasi-judicial order affecting the petitioner's Article 19 business rights was passed without application of mind. The matter was remanded to the adjudicating authority with directions to issue fresh notice within one week specifying cancellation reasons. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772807 The Allahabad HC allowed a petition challenging GST registration cancellation under Rule 21(a) of CGST/SGST Rules. The court found that while the show cause notice cited failure to file returns for six months, the cancellation order was based on a different ground - no business at declared place - without providing notice to the petitioner. The HC held this violated principles of natural justice and Article 14 of the Constitution. The quasi-judicial order affecting the petitioner's Article 19 business rights was passed without application of mind. The matter was remanded to the adjudicating authority with directions to issue fresh notice within one week specifying cancellation reasons. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772807