https://www.taxtmi.com/caselaws?id=445626 Cancellation of GST registration was set aside due to procedural defects: the impugned notice was non-speaking and failed to specify factual allegations necessary for a valid show-cause notice, thereby violating the principles of natural justice; consequence: the cancellation could not stand. The notice also denied a real opportunity to be heard by fixing the hearing on the next day, undermining opportunity to reply; consequence: procedural unfairness invalidated the action. Given these fundamental defects, the bar of the statutory alternate remedy was treated as waived in the peculiar facts, permitting relief despite delay concerns. en-us Wed, 08 Nov 2023 00:00:00 +0530 Tue, 13 Jan 2026 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445626 Cancellation of GST registration was set aside due to procedural defects: the impugned notice was non-speaking and failed to specify factual allegations necessary for a valid show-cause notice, thereby violating the principles of natural justice; consequence: the cancellation could not stand. The notice also denied a real opportunity to be heard by fixing the hearing on the next day, undermining opportunity to reply; consequence: procedural unfairness invalidated the action. Given these fundamental defects, the bar of the statutory alternate remedy was treated as waived in the peculiar facts, permitting relief despite delay concerns. Case-Laws GST Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445626