https://www.taxtmi.com/caselaws?id=420387 GST registration cancellation was quashed where the show cause notice alleged only continuous non-filing of returns, but the cancellation order was non-speaking and the appellate authority relied on a spot inspection report and other adverse material never disclosed to the assessee. Because the assessee had no opportunity to meet that material, the decision-making process was held contrary to natural justice and procedurally unfair. The cancellation and appellate orders were set aside, and registration was directed to be revived, with liberty to proceed again in accordance with law if tax, penalty and interest were not paid within the stipulated time. en-us Wed, 16 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420387 GST registration cancellation was quashed where the show cause notice alleged only continuous non-filing of returns, but the cancellation order was non-speaking and the appellate authority relied on a spot inspection report and other adverse material never disclosed to the assessee. Because the assessee had no opportunity to meet that material, the decision-making process was held contrary to natural justice and procedurally unfair. The cancellation and appellate orders were set aside, and registration was directed to be revived, with liberty to proceed again in accordance with law if tax, penalty and interest were not paid within the stipulated time. Case-Laws GST Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420387