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HC allowed petitioner's writ challenging GST registration cancellation. The ex parte order was found non-speaking and violated principles of natural justice. The court held that show cause notice uploaded on GST portal without adequate communication constituted procedural impropriety. Statutory authorities failed to provide reasonable opportunity of hearing. Court set aside cancellation order, restored petitioner's GST registration, and directed concerned authority to accept belated returns within three months. The order emphasized constitutional protection under Article 19(1)(g) and quasi-judicial function requirements in administrative proceedings.
HC allowed petitioner's writ challenging GST registration cancellation. The ex parte order was found non-speaking and violated principles of natural justice. The court held that show cause notice uploaded on GST portal without adequate communication constituted procedural impropriety. Statutory authorities failed to provide reasonable opportunity of hearing. Court set aside cancellation order, restored petitioner's GST registration, and directed concerned authority to accept belated returns within three months. The order emphasized constitutional protection under Article 19(1)(g) and quasi-judicial function requirements in administrative proceedings.
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