https://www.taxtmi.com/highlights?id=85121 HC quashed the order cancelling petitioner's GST registration and the appellate authority's dismissal due to violation of natural justice principles, as no opportunity for hearing was provided and no reasons were assigned. Given that appellate dismissal precluded revisional powers u/s 108 of GST Act, matter was remanded to Assessing Officer at show cause notice stage. While petition was partially allowed by setting aside both orders, petitioner's registration remains suspended pending show cause notice disposal. Court emphasized procedural fairness requirements in registration cancellation proceedings under GST framework. en-us Thu, 23 Jan 2025 08:39:36 +0530 Thu, 23 Jan 2025 08:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85121 HC quashed the order cancelling petitioner's GST registration and the appellate authority's dismissal due to violation of natural justice principles, as no opportunity for hearing was provided and no reasons were assigned. Given that appellate dismissal precluded revisional powers u/s 108 of GST Act, matter was remanded to Assessing Officer at show cause notice stage. While petition was partially allowed by setting aside both orders, petitioner's registration remains suspended pending show cause notice disposal. Court emphasized procedural fairness requirements in registration cancellation proceedings under GST framework. Highlights GST Thu, 23 Jan 2025 08:39:36 +0530 https://www.taxtmi.com/highlights?id=85121