https://www.taxtmi.com/caselaws?id=425613 The HC set aside a GST registration cancellation order due to procedural irregularities. The cancellation was based on a cryptic show-cause notice stating only "Suo moto cancellation of registration" without specific grounds. The court found authorities failed to provide mandatory inspection notice under Section 25 of CGST Rules 2017, did not furnish the inspection report that formed the basis for cancellation, and delayed processing the revocation application. The court directed the officer to decide on the revocation application within two weeks after granting the petitioner a personal hearing, with instructions to issue a reasoned order. en-us Thu, 21 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425613 The HC set aside a GST registration cancellation order due to procedural irregularities. The cancellation was based on a cryptic show-cause notice stating only "Suo moto cancellation of registration" without specific grounds. The court found authorities failed to provide mandatory inspection notice under Section 25 of CGST Rules 2017, did not furnish the inspection report that formed the basis for cancellation, and delayed processing the revocation application. The court directed the officer to decide on the revocation application within two weeks after granting the petitioner a personal hearing, with instructions to issue a reasoned order. Case-Laws GST Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425613