https://www.taxtmi.com/caselaws?id=793050 Cancellation of GST registration was held illegal because the authority did not follow the statutory procedure for alleged Rule 10A non-compliance. The law required suspension and intimation in Form GST REG-31, followed by a thirty-day opportunity to explain before cancellation could be ordered, whereas the notice was issued in Form GST REG-17 and only seven days were given. The cancellation order was passed before expiry of the prescribed period, so the opportunity to respond was not meaningful. The notice and cancellation were quashed and registration was directed to be restored, while tax liabilities and other obligations remained unaffected. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793050 Cancellation of GST registration was held illegal because the authority did not follow the statutory procedure for alleged Rule 10A non-compliance. The law required suspension and intimation in Form GST REG-31, followed by a thirty-day opportunity to explain before cancellation could be ordered, whereas the notice was issued in Form GST REG-17 and only seven days were given. The cancellation order was passed before expiry of the prescribed period, so the opportunity to respond was not meaningful. The notice and cancellation were quashed and registration was directed to be restored, while tax liabilities and other obligations remained unaffected. Case-Laws GST Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793050