https://www.taxtmi.com/caselaws?id=765963 A GST registration cancellation based on a cryptic show cause notice, undisclosed relied-upon material, and denial of a proper hearing violates natural justice. The court noted that the allegation of no business activity from the declared premises conflicted with the physical verification report, while the allegation of passing on inadmissible input tax credit rested on a letter not furnished to the taxpayer. The cancellation order was therefore quashed, and the matter was remitted for fresh decision-making after disclosure of material, opportunity to reply, and a personal hearing. en-us Tue, 11 Feb 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765963 A GST registration cancellation based on a cryptic show cause notice, undisclosed relied-upon material, and denial of a proper hearing violates natural justice. The court noted that the allegation of no business activity from the declared premises conflicted with the physical verification report, while the allegation of passing on inadmissible input tax credit rested on a letter not furnished to the taxpayer. The cancellation order was therefore quashed, and the matter was remitted for fresh decision-making after disclosure of material, opportunity to reply, and a personal hearing. Case-Laws GST Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765963