HC Quashes GST Registration Cancellation as Grounds in order Differed from SCN

Udai Associates Vs State of Up And 2 Others (Allahabad High Court) In the case of Udai Associates vs State of Uttar Pradesh & 2 Others (Allahabad High Court), the petitioner challenged the cancellation of GST registration, arguing that the grounds for cancellation in the final order differed from those mentioned in the show-cause notice. The cancellation order was issued on the basis of the petitioner’s failure to file returns for six months. However, the final order cited Rule 21-A(2-A), which pertains to the comparison of returns, an issue that was not part of the original notice. ...