https://www.taxtmi.com/caselaws?id=764532 The HC held that cancellation of petitioner's GST registration violated principles of natural justice. While notice was issued for non-filing of returns for six months, the cancellation order was based on different grounds under Rule 21-A(2-A) without providing notice to petitioner. The appellate court failed to decide on merits, making doctrine of merger inapplicable. The HC concluded the cancellation order was legally unsustainable due to procedural violations and allowed the petition. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 11 Jan 2025 10:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764532 The HC held that cancellation of petitioner's GST registration violated principles of natural justice. While notice was issued for non-filing of returns for six months, the cancellation order was based on different grounds under Rule 21-A(2-A) without providing notice to petitioner. The appellate court failed to decide on merits, making doctrine of merger inapplicable. The HC concluded the cancellation order was legally unsustainable due to procedural violations and allowed the petition. Case-Laws GST Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764532