https://www.taxtmi.com/caselaws?id=786676 Cancellation of GST registration predicated on grounds not disclosed in the show cause notice was held invalid because a show cause notice must specify the grounds relied upon to give the noticee an opportunity to reply; passing cancellation or appellate orders on unpleaded grounds denies that opportunity and is unsustainable. The court set aside the impugned cancellation and appellate orders and granted liberty to the department to issue a fresh show cause notice stating detailed reasons, allow the noticee to file a reply, and thereafter pass speaking orders based on the pleaded grounds. en-us Thu, 05 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786676 Cancellation of GST registration predicated on grounds not disclosed in the show cause notice was held invalid because a show cause notice must specify the grounds relied upon to give the noticee an opportunity to reply; passing cancellation or appellate orders on unpleaded grounds denies that opportunity and is unsustainable. The court set aside the impugned cancellation and appellate orders and granted liberty to the department to issue a fresh show cause notice stating detailed reasons, allow the noticee to file a reply, and thereafter pass speaking orders based on the pleaded grounds. Case-Laws GST Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786676