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Order for cancellation of registration passed without providing opportunity of hearing or assigning reasons violates principles of natural justice. Coordinate Bench judgment held authorities should have considered transitional registration applications favorably during GST implementation. Despite directions, cryptic notice and order cancelling petitioner's registration issued without reasons. Appeal dismissed, precluding revisional remedy u/s 108. Impugned orders quashed, matter remanded to Assessing Officer at show cause notice stage for fresh adjudication after following due process.
Order for cancellation of registration passed without providing opportunity of hearing or assigning reasons violates principles of natural justice. Coordinate Bench judgment held authorities should have considered transitional registration applications favorably during GST implementation. Despite directions, cryptic notice and order cancelling petitioner's registration issued without reasons. Appeal dismissed, precluding revisional remedy u/s 108. Impugned orders quashed, matter remanded to Assessing Officer at show cause notice stage for fresh adjudication after following due process.
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