https://www.taxtmi.com/caselaws?id=447139 Madras HC allowed petition challenging GST registration cancellation. Petitioner's GST registration was cancelled due to failure to file returns, caused by consultant's fault. Revenue authorities served show cause notice and orders only through e-Portal after cancellation, not through physical mode. Court found this violated natural justice principles since petitioner's portal access was already closed. Despite petitioner's failure to respond, authorities should have provided proper service and hearing opportunity. HC set aside impugned orders and remanded matter to respondent for reconsideration with fresh opportunity for petitioner to present case. en-us Thu, 19 Oct 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447139 Madras HC allowed petition challenging GST registration cancellation. Petitioner's GST registration was cancelled due to failure to file returns, caused by consultant's fault. Revenue authorities served show cause notice and orders only through e-Portal after cancellation, not through physical mode. Court found this violated natural justice principles since petitioner's portal access was already closed. Despite petitioner's failure to respond, authorities should have provided proper service and hearing opportunity. HC set aside impugned orders and remanded matter to respondent for reconsideration with fresh opportunity for petitioner to present case. Case-Laws GST Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447139