https://www.taxtmi.com/caselaws?id=435490 HC found the GST registration cancellation order invalid due to procedural defects. The Show Cause Notice lacked specified hearing details, violating natural justice principles. Despite non-filing of returns, the court considered COVID-19 context and health reasons. HC set aside the cancellation order, directed registration reinstatement within one week, and mandated the petitioner to file pending GST returns within four weeks, while reserving respondents' rights to pursue tax-related proceedings. en-us Fri, 10 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435490 HC found the GST registration cancellation order invalid due to procedural defects. The Show Cause Notice lacked specified hearing details, violating natural justice principles. Despite non-filing of returns, the court considered COVID-19 context and health reasons. HC set aside the cancellation order, directed registration reinstatement within one week, and mandated the petitioner to file pending GST returns within four weeks, while reserving respondents' rights to pursue tax-related proceedings. Case-Laws GST Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435490