https://www.taxtmi.com/caselaws?id=440638 HC quashed the orders cancelling the petitioner's GST registration and dismissing its appeal, holding them vitiated by gross violation of principles of natural justice. The SCN was vague, lacked any reference to the alleged excess ITC utilisation or discrepancies in the State GST report, and disclosed no material or basis for the officer's satisfaction. The cancellation order relied on investigation records and reports never supplied or confronted to the petitioner. The appellate authority compounded the illegality by affirming cancellation on materials not shared with the appellant and by ignoring the foundational procedural defects. The petitioner's registration cancellation was set aside and the application disposed of. en-us Mon, 03 Jul 2023 00:00:00 +0530 Mon, 15 Dec 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440638 HC quashed the orders cancelling the petitioner's GST registration and dismissing its appeal, holding them vitiated by gross violation of principles of natural justice. The SCN was vague, lacked any reference to the alleged excess ITC utilisation or discrepancies in the State GST report, and disclosed no material or basis for the officer's satisfaction. The cancellation order relied on investigation records and reports never supplied or confronted to the petitioner. The appellate authority compounded the illegality by affirming cancellation on materials not shared with the appellant and by ignoring the foundational procedural defects. The petitioner's registration cancellation was set aside and the application disposed of. Case-Laws GST Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440638