GST RegistrationCancellation Quashed Due to Grounds Beyond SCN: Bombay HC

C. P. Pandey & Co. Vs Commissioner of State Tax (Bombay High Court) The Bombay High Court considered a writ petition challenging the suspension and subsequent cancellation of GST registration dated 25 June 2021 and 12 July 2021 respectively. The petitioner confined the relief to quashing these impugned orders. The petitioner submitted that a show cause notice dated 25 June 2021 was issued, to which a reply was filed on 29 June 2021. However, the final order dated 12 July 2021 cancelling the registration was passed on grounds that were not part of the show cause notice. It was argued that s...