https://www.taxtmi.com/caselaws?id=765019 HC found the cancellation of the petitioner's registration violated principles of natural justice for lack of hearing and reasons, and held the appellate authority erred in dismissing the appeal; both the cancellation order and the appellate order were quashed and set aside. The matter is remanded to the Assessing Officer at the show-cause notice stage for fresh proceedings. The revisional power under section 108 cannot be exercised since the appeal under section 107 was dismissed. The petitioner's registration number remains suspended until the show-cause notice is finally disposed of. en-us Fri, 17 Jan 2025 00:00:00 +0530 Fri, 07 Nov 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765019 HC found the cancellation of the petitioner's registration violated principles of natural justice for lack of hearing and reasons, and held the appellate authority erred in dismissing the appeal; both the cancellation order and the appellate order were quashed and set aside. The matter is remanded to the Assessing Officer at the show-cause notice stage for fresh proceedings. The revisional power under section 108 cannot be exercised since the appeal under section 107 was dismissed. The petitioner's registration number remains suspended until the show-cause notice is finally disposed of. Case-Laws GST Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765019