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    <title>2023 (10) TMI 91 - KERALA HIGH COURT</title>
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    <description>HC quashed GST registration cancellation order due to procedural defects. The court found the show cause notice and cancellation order lacking specificity and violating principles of natural justice. The petitioner was not given fair opportunity to defend, despite submitting delayed return. HC directed respondents to issue a fresh notice specifying exact default periods, ensuring proper procedural fairness.</description>
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      <description>HC quashed GST registration cancellation order due to procedural defects. The court found the show cause notice and cancellation order lacking specificity and violating principles of natural justice. The petitioner was not given fair opportunity to defend, despite submitting delayed return. HC directed respondents to issue a fresh notice specifying exact default periods, ensuring proper procedural fairness.</description>
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