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    <title>2023 (9) TMI 1353 - CALCUTTA HIGH COURT</title>
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    <description>SC ruled that the tax registration cancellation was procedurally flawed. The authority failed to provide proper hearing as mandated by GST rules. The Court set aside the cancellation order, directing the Commercial Tax Officer to allow the appellant an opportunity to respond to the show-cause notice and conduct a personal hearing before making a final decision on registration status.</description>
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      <description>SC ruled that the tax registration cancellation was procedurally flawed. The authority failed to provide proper hearing as mandated by GST rules. The Court set aside the cancellation order, directing the Commercial Tax Officer to allow the appellant an opportunity to respond to the show-cause notice and conduct a personal hearing before making a final decision on registration status.</description>
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