Cancellation order passed on grounds not specified in SCN is invalid and restored registration.
Cancellation order passed on grounds not specified in SCN is invalid and restored registration. Issue Whether a GST registration cancellation order based on non-furnishing of returns is legally sustainable when the preceding Show Cause Notice proposed cancellation solely on grounds of fraud, wilful misstatement, or suppression. Facts Registration Status: The petitioner was a registered taxable… Read More »