https://www.taxtmi.com/caselaws?id=755768 The dominant issue was whether cancellation of GST registration for alleged fraud, wilful misstatement or suppression was vitiated by the Proper Officer's failure to consider the taxpayer's response to the show-cause notice and to afford a meaningful hearing. The HC held that, although the grounds and documents underlying the notice were later communicated and the taxpayer filed a written response, the Proper Officer erroneously proceeded on the premise that no reply was filed and cancelled the registration. This non-consideration of the reply and denial of proper adjudication warranted interference. The cancellation order was set aside and the matter remanded to the Proper Officer for fresh decision after considering the response and granting an opportunity of hearing. 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 dominant issue was whether cancellation of GST registration for alleged fraud, wilful misstatement or suppression was vitiated by the Proper Officer's failure to consider the taxpayer's response to the show-cause notice and to afford a meaningful hearing. The HC held that, although the grounds and documents underlying the notice were later communicated and the taxpayer filed a written response, the Proper Officer erroneously proceeded on the premise that no reply was filed and cancelled the registration. This non-consideration of the reply and denial of proper adjudication warranted interference. The cancellation order was set aside and the matter remanded to the Proper Officer for fresh decision after considering the response and granting an opportunity of hearing. Case-Laws GST Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755768