https://www.taxtmi.com/caselaws?id=802424 GST registration cancellation notices must disclose the statutory grounds and essential particulars of alleged wrongful input tax credit, including relevant supplier identities, registration details and periods. Oral intimation or later reliance on statutory provisions cannot cure an inadequate notice. Cancellation proceedings are distinct from proceedings under section 74A. Rule 112 governs the admission of additional evidence on appeal, and natural justice requires an effective opportunity to rebut adverse inquiry material. Appellate proceedings are not ordinarily a fresh investigation to remedy deficiencies in the original adjudication. 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=802424 GST registration cancellation notices must disclose the statutory grounds and essential particulars of alleged wrongful input tax credit, including relevant supplier identities, registration details and periods. Oral intimation or later reliance on statutory provisions cannot cure an inadequate notice. Cancellation proceedings are distinct from proceedings under section 74A. Rule 112 governs the admission of additional evidence on appeal, and natural justice requires an effective opportunity to rebut adverse inquiry material. Appellate proceedings are not ordinarily a fresh investigation to remedy deficiencies in the original adjudication. Case-Laws GST Tue, 03 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802424