https://www.taxtmi.com/caselaws?id=794184 GST registration cancellation based on a show cause notice issued about 18 months earlier was held invalid where no intervening action was taken and two financial years had elapsed. The earlier notice had become redundant because later filing obligations and developments had intervened, so cancellation was not in conformity with the proviso to Section 29(2) of the CGST Act. The cancellation was also found to be unfair and unjust, and the cancellation order dated 05.02.2026 was quashed and set aside. en-us Wed, 24 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794184 GST registration cancellation based on a show cause notice issued about 18 months earlier was held invalid where no intervening action was taken and two financial years had elapsed. The earlier notice had become redundant because later filing obligations and developments had intervened, so cancellation was not in conformity with the proviso to Section 29(2) of the CGST Act. The cancellation was also found to be unfair and unjust, and the cancellation order dated 05.02.2026 was quashed and set aside. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794184