https://www.taxtmi.com/caselaws?id=773455 GST registration cancellation requires a show cause notice that clearly states the grounds for proposed cancellation and allows the statutory seven working days for reply. A notice containing only a general allegation of non-compliance does not satisfy Rule 22 of the CGST Rules, 2017. Where the cancellation order is passed before expiry of the reply period, the statutory procedure is not followed and the cancellation cannot be sustained. Fresh proceedings may be initiated only through a proper notice issued in accordance with law. en-us Thu, 12 Jun 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773455 GST registration cancellation requires a show cause notice that clearly states the grounds for proposed cancellation and allows the statutory seven working days for reply. A notice containing only a general allegation of non-compliance does not satisfy Rule 22 of the CGST Rules, 2017. Where the cancellation order is passed before expiry of the reply period, the statutory procedure is not followed and the cancellation cannot be sustained. Fresh proceedings may be initiated only through a proper notice issued in accordance with law. Case-Laws GST Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773455