GST Registration Cancellation Overturned: Appellate Authority Cannot Exceed Scope of Show Cause Notice
Case-Laws
GST
The HC set aside the cancellation of petitioner's GST registration, finding the appellate authority had impermissibly traveled beyond the scope of the show cause notice. While the original cancellation was based on the business premises being closed, the appeal was dismissed due to an unexamined “red alert notice” that was never mentioned in prior proceedings. This consti
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