https://www.taxtmi.com/caselaws?id=794827 GST registration cancellation cannot be sustained where the order is founded on a ground not stated in the show cause notice. The notice alleged fraud, wilful misstatement or suppression of facts, but the cancellation order relied on non-furnishing of returns for the prescribed periods. As the assessee was not put to notice of the actual basis for cancellation, the order rested on a ground alien to the notice and was quashed. Registration was restored, with liberty to issue a fresh notice on proper grounds in accordance with law. en-us Thu, 09 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794827 GST registration cancellation cannot be sustained where the order is founded on a ground not stated in the show cause notice. The notice alleged fraud, wilful misstatement or suppression of facts, but the cancellation order relied on non-furnishing of returns for the prescribed periods. As the assessee was not put to notice of the actual basis for cancellation, the order rested on a ground alien to the notice and was quashed. Registration was restored, with liberty to issue a fresh notice on proper grounds in accordance with law. Case-Laws GST Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794827