https://www.taxtmi.com/caselaws?id=790141 Cancellation of GST registration was held unsustainable where the show cause notice alleged only that the principal place of business was not found during a field visit, but did not allege that the taxpayer was not conducting business from the declared premises. The cancellation order relied on a ground not stated in the notice and not traceable to Section 29 of the GST Act, reflecting absence of material and non-application of mind. The cancellation order was quashed, and the appellate order based on it was also quashed as inconsistent with Section 29 and Article 14 of the Constitution of India. en-us Thu, 02 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790141 Cancellation of GST registration was held unsustainable where the show cause notice alleged only that the principal place of business was not found during a field visit, but did not allege that the taxpayer was not conducting business from the declared premises. The cancellation order relied on a ground not stated in the notice and not traceable to Section 29 of the GST Act, reflecting absence of material and non-application of mind. The cancellation order was quashed, and the appellate order based on it was also quashed as inconsistent with Section 29 and Article 14 of the Constitution of India. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790141