https://www.taxtmi.com/caselaws?id=783100 The HC held that the cancellation of the petitioner's GST registration for alleged violation of Rule 10A read with Rule 21(d) of the CGST Rules, 2017 was vitiated by breach of statutory procedure and principles of natural justice. The Show-Cause Notice in Form GST REG-17 granted only seven working days to respond, contrary to Rule 21A(2A) which mandates a 30-day period. Further, the authority cancelled the registration before expiry of the 30-day period. As the statute prescribes a specific manner and timeframe for cancellation, non-compliance rendered the action illegal. The Show-Cause Notice and cancellation order were quashed and the writ petition was allowed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783100 The HC held that the cancellation of the petitioner's GST registration for alleged violation of Rule 10A read with Rule 21(d) of the CGST Rules, 2017 was vitiated by breach of statutory procedure and principles of natural justice. The Show-Cause Notice in Form GST REG-17 granted only seven working days to respond, contrary to Rule 21A(2A) which mandates a 30-day period. Further, the authority cancelled the registration before expiry of the 30-day period. As the statute prescribes a specific manner and timeframe for cancellation, non-compliance rendered the action illegal. The Show-Cause Notice and cancellation order were quashed and the writ petition was allowed. Case-Laws GST Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783100