https://www.taxtmi.com/caselaws?id=799871 GST registration cancellation requires a clear show cause notice and a meaningful opportunity to furnish supporting evidence before retrospective cancellation. A registrant's request for reasonable time to produce purchase and sale records, e-way bills and transport evidence must be addressed. Revocation or appellate action cannot rely on allegations absent from the original notice, including unnotified input tax credit concerns. Registration-cancellation proceedings and separate tax-demand proceedings for fraudulent input tax credit availment or suppression operate in distinct statutory domains and cannot be conflated. Fresh action requires an appropriate notice, proper hearing and opportunity to produce evidence. en-us Fri, 18 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799871 GST registration cancellation requires a clear show cause notice and a meaningful opportunity to furnish supporting evidence before retrospective cancellation. A registrant's request for reasonable time to produce purchase and sale records, e-way bills and transport evidence must be addressed. Revocation or appellate action cannot rely on allegations absent from the original notice, including unnotified input tax credit concerns. Registration-cancellation proceedings and separate tax-demand proceedings for fraudulent input tax credit availment or suppression operate in distinct statutory domains and cannot be conflated. Fresh action requires an appropriate notice, proper hearing and opportunity to produce evidence. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799871