https://www.taxtmi.com/caselaws?id=441911 Bombay HC allowed petitioner's challenge to GST registration cancellation under Section 107 of CGST Act. Court found both original authority and appellate authority violated principles of natural justice. Original authority cancelled registration without providing supporting documents to petitioner and proceeded despite petitioner's adjournment request, falsely recording that petitioner was heard. Appellate authority overlooked these procedural violations and relied on fresh materials not previously considered. HC quashed both the original cancellation order and appellate authority's order dated 23rd January 2023, holding them unsustainable due to breach of natural justice principles under Section 29(2) CGST Act 2017. en-us Mon, 07 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441911 Bombay HC allowed petitioner's challenge to GST registration cancellation under Section 107 of CGST Act. Court found both original authority and appellate authority violated principles of natural justice. Original authority cancelled registration without providing supporting documents to petitioner and proceeded despite petitioner's adjournment request, falsely recording that petitioner was heard. Appellate authority overlooked these procedural violations and relied on fresh materials not previously considered. HC quashed both the original cancellation order and appellate authority's order dated 23rd January 2023, holding them unsustainable due to breach of natural justice principles under Section 29(2) CGST Act 2017. Case-Laws GST Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441911