GST Registration Cancellation Beyond Grounds mentioned in SCN was Invalid

Pragya Publicity Center Vs State of U.P. And 3 Others (Allahabad High Court) Allahabad High Court has quashed the cancellation of a Goods and Services Tax (GST) registration for Pragya Publicity Center, a proprietorship firm, citing a violation of natural justice and procedural irregularities. The court’s decision, delivered in the case of Pragya Publicity Center Vs. State of U.P. And 3 Others, underscores the necessity for tax authorities to adhere strictly to the grounds stated in a show cause notice (SCN) when revoking GST registration. Pragya Publicity Center, engaged in the advertis...