https://www.taxtmi.com/caselaws?id=799333 GST registration cannot be retrospectively cancelled through a repeated show-cause notice founded on identical registration-fraud allegations after earlier proceedings on those allegations were dropped. Cancellation also cannot rest on allegations of fraudulent availment or passing of ineligible input tax credit unless those grounds are stated in the notice and the registrant has an opportunity to respond. Reliance on unstated grounds demonstrates non-application of mind and breaches procedural fairness. The repeated notice and cancellation were set aside, while fresh proceedings remain permissible on a proper notice with an opportunity of hearing; the underlying allegations' merits remain open. en-us Mon, 14 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799333 GST registration cannot be retrospectively cancelled through a repeated show-cause notice founded on identical registration-fraud allegations after earlier proceedings on those allegations were dropped. Cancellation also cannot rest on allegations of fraudulent availment or passing of ineligible input tax credit unless those grounds are stated in the notice and the registrant has an opportunity to respond. Reliance on unstated grounds demonstrates non-application of mind and breaches procedural fairness. The repeated notice and cancellation were set aside, while fresh proceedings remain permissible on a proper notice with an opportunity of hearing; the underlying allegations' merits remain open. Case-Laws GST Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799333