https://www.taxtmi.com/article/detailed?id=16969 GST registration cancellation must be based on specified statutory grounds and preceded by a prescribed show-cause notice and opportunity to reply. The proper officer cannot cancel registration on a ground different from that stated in the notice, since the registered person must be specifically informed of the proposed basis and supporting material to respond effectively. Where valid grounds exist, a fresh notice stating those grounds may be issued and decided in accordance with law. Cancellation does not extinguish pre-cancellation tax liabilities or statutory obligations. en-us Sat, 18 Jul 2026 08:29:43 +0530 Sat, 18 Jul 2026 08:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16969 GST registration cancellation must be based on specified statutory grounds and preceded by a prescribed show-cause notice and opportunity to reply. The proper officer cannot cancel registration on a ground different from that stated in the notice, since the registered person must be specifically informed of the proposed basis and supporting material to respond effectively. Where valid grounds exist, a fresh notice stating those grounds may be issued and decided in accordance with law. Cancellation does not extinguish pre-cancellation tax liabilities or statutory obligations. Articles Goods and Services Tax - GST Sat, 18 Jul 2026 08:29:43 +0530 https://www.taxtmi.com/article/detailed?id=16969