https://www.taxtmi.com/caselaws?id=759682 The HC set aside the orders of both the Adjudicating Authority and the Appellate Authority concerning the cancellation of the petitioner's GST registration. The cancellation was initially based on non-filing of GSTR 3B returns, but the HC found procedural deficiencies, including unclear Show Cause Notices and erroneous statements in the orders. The HC granted the respondent the liberty to issue a new Show Cause Notice, ensuring the petitioner's right to challenge any future orders. This decision underscores the necessity of due process and accurate legal procedures in tax registration matters. en-us Mon, 30 Sep 2024 00:00:00 +0530 Fri, 04 Oct 2024 12:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759682 The HC set aside the orders of both the Adjudicating Authority and the Appellate Authority concerning the cancellation of the petitioner's GST registration. The cancellation was initially based on non-filing of GSTR 3B returns, but the HC found procedural deficiencies, including unclear Show Cause Notices and erroneous statements in the orders. The HC granted the respondent the liberty to issue a new Show Cause Notice, ensuring the petitioner's right to challenge any future orders. This decision underscores the necessity of due process and accurate legal procedures in tax registration matters. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759682