https://www.taxtmi.com/caselaws?id=778566 GST registration cancellation must stay within the scope of the show cause notice; where the final order relies on allegations or quantified suppression beyond the notice, the action is unsustainable. Cancellation for non-filing of returns also requires satisfaction of the statutory threshold and prescribed period of default; if those preconditions are not met, the ground fails. Because cancellation has severe civil and commercial consequences, the power must be exercised proportionately and only after considering lesser measures. On these principles, the cancellation was quashed, registration was restored, and the matter was remitted for fresh consideration after hearing the assessee. en-us Tue, 09 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778566 GST registration cancellation must stay within the scope of the show cause notice; where the final order relies on allegations or quantified suppression beyond the notice, the action is unsustainable. Cancellation for non-filing of returns also requires satisfaction of the statutory threshold and prescribed period of default; if those preconditions are not met, the ground fails. Because cancellation has severe civil and commercial consequences, the power must be exercised proportionately and only after considering lesser measures. On these principles, the cancellation was quashed, registration was restored, and the matter was remitted for fresh consideration after hearing the assessee. Case-Laws GST Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778566