https://www.taxtmi.com/caselaws?id=432490 Cancellation of GST registration was held unsustainable where the show cause notice did not comply with the prescribed form by omitting the date and time of personal hearing. The Court treated this defect as a denial of the statutory opportunity of hearing under the Uttar Pradesh GST Act and Rules, contrary to natural justice, and held that portal service could not cure the defective notice. The cancellation proceedings were therefore illegal and void, and the cancellation order was quashed, with liberty to the revenue to proceed afresh in accordance with law. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432490 Cancellation of GST registration was held unsustainable where the show cause notice did not comply with the prescribed form by omitting the date and time of personal hearing. The Court treated this defect as a denial of the statutory opportunity of hearing under the Uttar Pradesh GST Act and Rules, contrary to natural justice, and held that portal service could not cure the defective notice. The cancellation proceedings were therefore illegal and void, and the cancellation order was quashed, with liberty to the revenue to proceed afresh in accordance with law. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432490