https://www.taxtmi.com/caselaws?id=760896 Retrospective cancellation of GST registration that prevents an assessee from accessing the portal and filing a reply to show cause notices amounts to denial of a meaningful opportunity of hearing. In such circumstances, the adjudication cannot stand and the proceedings may be restored for fresh decision after considering the response. The orders disposing of the notices and creating demand were set aside, and the matter was remitted to the Proper Officer for reconsideration after submission of the reply. en-us Thu, 07 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760896 Retrospective cancellation of GST registration that prevents an assessee from accessing the portal and filing a reply to show cause notices amounts to denial of a meaningful opportunity of hearing. In such circumstances, the adjudication cannot stand and the proceedings may be restored for fresh decision after considering the response. The orders disposing of the notices and creating demand were set aside, and the matter was remitted to the Proper Officer for reconsideration after submission of the reply. Case-Laws GST Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760896