https://www.taxtmi.com/caselaws?id=415039 Cancellation of GST registration under the Uttar Pradesh GST law was held to require a prior show cause notice and an effective opportunity of hearing before any adverse order is passed. The Court treated cancellation as having serious civil consequences and held that Rule 22 could not override the statutory safeguard in the first proviso to Section 29(2). Even assuming no reply was filed to the earlier notice, the authority still had to afford a pre-decisional hearing before cancellation. The cancellation order was therefore set aside, with liberty to the registered person to respond and for the authority to decide afresh in accordance with law. en-us Thu, 18 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415039 Cancellation of GST registration under the Uttar Pradesh GST law was held to require a prior show cause notice and an effective opportunity of hearing before any adverse order is passed. The Court treated cancellation as having serious civil consequences and held that Rule 22 could not override the statutory safeguard in the first proviso to Section 29(2). Even assuming no reply was filed to the earlier notice, the authority still had to afford a pre-decisional hearing before cancellation. The cancellation order was therefore set aside, with liberty to the registered person to respond and for the authority to decide afresh in accordance with law. Case-Laws GST Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415039