GST Insight: The petitioner contention is that GST registration is cancelled not on the ground on which the show cause notice was issued.

Court Observation

We have also perused the impugned order and also the record. There is much substance in the contentions as urged on behalf of the petitioners inasmuch as the impugned order cancelling the registration of the petitioners appears to be on a ground completely *outside of scope of show cause notice issued to the petitioners.* This would certainly cause prejudice to the petitioners as the petitioners never anticipated such reason as set out in the impugned order.

We are of the opinion that the impugned order is required to be quashed and set aside with liberty to the respondents to issue a fresh show cause notice to the petitioners as permissible in law and after hearing the petitioners, an appropriate order in accordance with law be passed.

Ramji Enterprises & Ors
WP 277 of 2023 (Bombay HC)
DOJ:- 10.07.2023