https://www.taxtmi.com/caselaws?id=761270 Cancellation of GST registration was set aside because the cancellation order and penalty lacked reasons and were issued without notice or opportunity to be heard, breaching natural justice; the rejection of revocation and the appellate dismissal without addressing submissions was invalid, which also precluded exercise of revisional power, and therefore both the cancellation and appellate orders were quashed and matter remitted to the assessing officer at show cause notice stage for fresh adjudication; registration remains suspended until the show cause notice is disposed of in accordance with court directions. en-us Thu, 03 Oct 2024 00:00:00 +0530 Thu, 15 Jan 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761270 Cancellation of GST registration was set aside because the cancellation order and penalty lacked reasons and were issued without notice or opportunity to be heard, breaching natural justice; the rejection of revocation and the appellate dismissal without addressing submissions was invalid, which also precluded exercise of revisional power, and therefore both the cancellation and appellate orders were quashed and matter remitted to the assessing officer at show cause notice stage for fresh adjudication; registration remains suspended until the show cause notice is disposed of in accordance with court directions. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761270