https://www.taxtmi.com/caselaws?id=755768 The Calcutta HC held that a GST registration cancellation order is unsustainable where the Proper Officer proceeds on the incorrect premise that no reply was filed to the show cause notice. Because the recorded reasons did not reflect consideration of the petitioners' reply and additional documents, the order was treated as mechanical and perverse. The cancellation was set aside and the matter remanded for fresh adjudication after taking the reply into account and granting a hearing, with the petitioners left free to raise all available grounds, including alleged non-compliance with Rule 25 of the West Bengal GST Rules, 2017. en-us Thu, 11 Jul 2024 00:00:00 +0530 Mon, 12 Jan 2026 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755768 The Calcutta HC held that a GST registration cancellation order is unsustainable where the Proper Officer proceeds on the incorrect premise that no reply was filed to the show cause notice. Because the recorded reasons did not reflect consideration of the petitioners' reply and additional documents, the order was treated as mechanical and perverse. The cancellation was set aside and the matter remanded for fresh adjudication after taking the reply into account and granting a hearing, with the petitioners left free to raise all available grounds, including alleged non-compliance with Rule 25 of the West Bengal GST Rules, 2017. Case-Laws GST Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755768