https://www.taxtmi.com/caselaws?id=789918 GST registration cancellation was found unsustainable where the impugned order departed from the grounds stated in the show cause notice. The notice alleged fraud, wilful misstatement or suppression under Section 29(2)(e) of the CGST Act, but the order relied instead on non-filing of Form GSTR-10 under Section 39(1) and invoked Rules 21(a) and 21(e) without prior notice on those grounds. Because the reply was not considered on the basis of the case actually put to the taxpayer, the Court held that an effective opportunity of hearing was denied and quashed the cancellation order, leaving the authority free to issue a fresh notice with specific allegations. en-us Wed, 01 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789918 GST registration cancellation was found unsustainable where the impugned order departed from the grounds stated in the show cause notice. The notice alleged fraud, wilful misstatement or suppression under Section 29(2)(e) of the CGST Act, but the order relied instead on non-filing of Form GSTR-10 under Section 39(1) and invoked Rules 21(a) and 21(e) without prior notice on those grounds. Because the reply was not considered on the basis of the case actually put to the taxpayer, the Court held that an effective opportunity of hearing was denied and quashed the cancellation order, leaving the authority free to issue a fresh notice with specific allegations. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789918