https://www.taxtmi.com/caselaws?id=761270 Cancellation of GST registration was found unsustainable because the cancellation order lacked material particulars and reasons, and the consequential penalty was imposed without prior notice or hearing. The appellate authority also failed to deal with the taxpayer's explanation and the material on record, making the appellate rejection inconsistent with the requirement of a speaking order and the principles of natural justice. The HC therefore set aside both orders and remanded the matter to the assessing authority at the show cause notice stage for fresh decision after furnishing detailed reasons, granting hearing, and proceeding in accordance with law. 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 found unsustainable because the cancellation order lacked material particulars and reasons, and the consequential penalty was imposed without prior notice or hearing. The appellate authority also failed to deal with the taxpayer's explanation and the material on record, making the appellate rejection inconsistent with the requirement of a speaking order and the principles of natural justice. The HC therefore set aside both orders and remanded the matter to the assessing authority at the show cause notice stage for fresh decision after furnishing detailed reasons, granting hearing, and proceeding in accordance with law. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761270