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    Defective GST cancellation notice violates natural justice, restoring registration and allowing fresh proceedings in law
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Natural justice requires disclosure of relied-upon inspection...

Natural justice in GST cancellation demands disclosure of relied-upon material before deciding revocation and related proceedings.

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GST April 29, 2026 Case Laws HC
Natural justice requires disclosure of relied-upon inspection material before deciding revocation of GST registration cancellation. The Court directed the authorities to furnish the inspection material, the director's letters, and the Chartered Accountant's letter through proper channel, allow the petitioner to file a supplementary reply, hear the petitioner, and then decide the pending revocation application. It also directed adjudication of the pending DRC-01 proceedings for the relevant tax period. No final determination on the merits of the cancellation was made; the operative emphasis was on a fair opportunity to meet the material relied upon before orders are passed.

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Acts Income Tax