2026 (6) TMI 1095

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....nd that the order was issued based on defective show-cause notice and the same does not contain any reasons so as to arrive at the impugned conclusions. The learned Counsel for the Petitioner submits that the impugned notice is vitiated on account of violation of principles of natural justice and is liable to be set aside on such count alone. 3. By referring to the decision rendered by the Co-ordinate Bench of this Court, in the case of Nirakar Ramchandra Pradhan, Vs. Union of India & Ors 2023 SCC OnLine Bom 2382, Mr Roshil Nichani, learned Counsel for the Petitioner has argued that in view of the aforesaid decision, law is well settled that any proceeding for cancellation of the GST registration, based on defective notice, will be unsus....

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.... of business/place of business not found 3. Rule 21(b)- person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder Remarks: As per letter dated 15-09-2025 received from Asstt. commissioner of State Tax, CST-INV-D-0313, INV-C, Mumbai attached along herewith. The effective date of cancellation of your registration is 03/08/2022. 2. Kindly refer to the supportive documents) attached for case specific details. 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of th....