https://www.taxtmi.com/caselaws?id=802425 GST registration cancellation requires a notice specifying the statutory grounds and material particulars, such as supplier details, registration numbers and relevant periods where wrongful input tax credit is alleged. Cancellation proceedings are distinct from tax determination proceedings, and wrongful input tax credit was subsequently omitted as a cancellation ground. Rule 112 restricts the admission of additional evidence on appeal. An appellate authority cannot cure a defective notice by introducing undisclosed grounds or evidence; natural justice requires an effective opportunity to rebut material relied upon. en-us Tue, 03 Nov 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802425 GST registration cancellation requires a notice specifying the statutory grounds and material particulars, such as supplier details, registration numbers and relevant periods where wrongful input tax credit is alleged. Cancellation proceedings are distinct from tax determination proceedings, and wrongful input tax credit was subsequently omitted as a cancellation ground. Rule 112 restricts the admission of additional evidence on appeal. An appellate authority cannot cure a defective notice by introducing undisclosed grounds or evidence; natural justice requires an effective opportunity to rebut material relied upon. Case-Laws GST Tue, 03 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802425