https://www.taxtmi.com/caselaws?id=800281 GST assessment orders and DRC-7 must remain within the tax proposal in the show cause notice and must account for tax payments already appropriated. Where a determination exceeds the notice or omits acknowledged payments, fresh proceedings require a proper fresh notice and accurate payment adjustment. Discontinuance of business is an express ground for GST registration cancellation. Outstanding tax dues do not alone justify refusing cancellation because statutory recovery powers continue after cancellation. Cancellation applications must therefore be considered independently of pending tax recovery. en-us Thu, 17 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800281 GST assessment orders and DRC-7 must remain within the tax proposal in the show cause notice and must account for tax payments already appropriated. Where a determination exceeds the notice or omits acknowledged payments, fresh proceedings require a proper fresh notice and accurate payment adjustment. Discontinuance of business is an express ground for GST registration cancellation. Outstanding tax dues do not alone justify refusing cancellation because statutory recovery powers continue after cancellation. Cancellation applications must therefore be considered independently of pending tax recovery. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800281