https://www.taxtmi.com/caselaws?id=795366 Cancellation of GST registration for alleged bill trading requires compliance with Rule 22 of the Central Goods and Services Tax Rules, 2017. The discussion states that the proper officer must possess reasons to believe that cancellation is warranted, and the show-cause notice must disclose the specific factual basis for that belief. A notice lacking those facts denies the registered person an effective opportunity to respond. It also notes that a cancellation order cannot validly proceed on the incorrect premise that no reply was filed where a response was submitted. en-us Tue, 16 Jun 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795366 Cancellation of GST registration for alleged bill trading requires compliance with Rule 22 of the Central Goods and Services Tax Rules, 2017. The discussion states that the proper officer must possess reasons to believe that cancellation is warranted, and the show-cause notice must disclose the specific factual basis for that belief. A notice lacking those facts denies the registered person an effective opportunity to respond. It also notes that a cancellation order cannot validly proceed on the incorrect premise that no reply was filed where a response was submitted. Case-Laws GST Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795366