https://www.taxtmi.com/caselaws?id=419455 The HC held that cancellation of registration without proper notice violates natural justice principles. The authority failed to specify exact statutory grounds for treating the firm as "bogus," merely using the term without reference to specific provisions under Section 29(2) of the Act. Registration, once granted with presumption of proper verification, requires heavy burden of proof for cancellation based on five statutory conditions. The authority's defective notice deprived the assessee of opportunity to rebut charges. The Appeal Authority erred by considering merits instead of setting aside the original defective orders. Petition was allowed. en-us Sat, 05 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419455 The HC held that cancellation of registration without proper notice violates natural justice principles. The authority failed to specify exact statutory grounds for treating the firm as "bogus," merely using the term without reference to specific provisions under Section 29(2) of the Act. Registration, once granted with presumption of proper verification, requires heavy burden of proof for cancellation based on five statutory conditions. The authority's defective notice deprived the assessee of opportunity to rebut charges. The Appeal Authority erred by considering merits instead of setting aside the original defective orders. Petition was allowed. Case-Laws GST Sat, 05 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419455