https://www.taxtmi.com/caselaws?id=404210 The court set aside the suspension part of the show cause notice for cancellation of GST registration due to lack of a personal hearing, directing the authority to provide a hearing to the petitioner within three weeks. Emphasizing procedural fairness, the court highlighted the necessity of compliance with statutory requirements, specifically the requirement of a hearing before suspension under the unamended rule. The court refrained from addressing the cancellation issue, leaving it to the appropriate authority for adjudication. The writ petition was disposed of, with the importance of due process and opportunity for a hearing underscored in GST registration and suspension matters. en-us Mon, 15 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404210 The court set aside the suspension part of the show cause notice for cancellation of GST registration due to lack of a personal hearing, directing the authority to provide a hearing to the petitioner within three weeks. Emphasizing procedural fairness, the court highlighted the necessity of compliance with statutory requirements, specifically the requirement of a hearing before suspension under the unamended rule. The court refrained from addressing the cancellation issue, leaving it to the appropriate authority for adjudication. The writ petition was disposed of, with the importance of due process and opportunity for a hearing underscored in GST registration and suspension matters. Case-Laws GST Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404210