https://www.taxtmi.com/article/detailed?id=11225 Cancellation of GST registration is procedurally unsustainable where the cancellation order refers to but does not consider the assessee's reply to the Show Cause Notice; when overdue returns were later filed and tax and penalty paid, the non-consideration of that reply constituted a decisive procedural defect, warranting administrative restoration of registration and reinforcing that cancellation must record and address any explanation furnished by the registrant. en-us Tue, 21 Mar 2023 09:04:36 +0530 Tue, 21 Mar 2023 09:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11225 Cancellation of GST registration is procedurally unsustainable where the cancellation order refers to but does not consider the assessee's reply to the Show Cause Notice; when overdue returns were later filed and tax and penalty paid, the non-consideration of that reply constituted a decisive procedural defect, warranting administrative restoration of registration and reinforcing that cancellation must record and address any explanation furnished by the registrant. Articles Goods and Services Tax - GST Tue, 21 Mar 2023 09:04:36 +0530 https://www.taxtmi.com/article/detailed?id=11225