https://www.taxtmi.com/caselaws?id=795225 Cancellation of GST registration cannot rest on non-furnishing of consecutive returns when the show-cause notice alleged only fraudulent registration, invoicing without supply, and non-operation from the declared premises. As non-furnishing of six consecutive returns is a distinct ground under Rule 21(h) of the Central Goods and Services Tax Rules, 2017, relying on it without prior notice denied the registered person an opportunity to respond. The cancellation order and show-cause notice were quashed, GST registration was restored, and a fresh, properly particularised notice may be issued in accordance with law. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795225 Cancellation of GST registration cannot rest on non-furnishing of consecutive returns when the show-cause notice alleged only fraudulent registration, invoicing without supply, and non-operation from the declared premises. As non-furnishing of six consecutive returns is a distinct ground under Rule 21(h) of the Central Goods and Services Tax Rules, 2017, relying on it without prior notice denied the registered person an opportunity to respond. The cancellation order and show-cause notice were quashed, GST registration was restored, and a fresh, properly particularised notice may be issued in accordance with law. Case-Laws GST Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795225