https://www.taxtmi.com/caselaws?id=767284 The HC set aside the impugned cancellation orders, holding that cancellations under the CGST/SGST framework require strict compliance with statutory grounds, FORM notices and a real opportunity of hearing; vague or procedurally defective show-cause notices render proceedings redundant. The court noted post-1.10.2023 revocation rules (270-day filing cap) barred some petitioners from statutory revocation but nonetheless interfered, subjecting relief to conditions: affected taxpayers must file outstanding annual returns up to the judgment date (with 2024-25 returns governed by Section 44) and comply with revocation/return prescriptions. Petitions disposed accordingly. en-us Tue, 11 Mar 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767284 The HC set aside the impugned cancellation orders, holding that cancellations under the CGST/SGST framework require strict compliance with statutory grounds, FORM notices and a real opportunity of hearing; vague or procedurally defective show-cause notices render proceedings redundant. The court noted post-1.10.2023 revocation rules (270-day filing cap) barred some petitioners from statutory revocation but nonetheless interfered, subjecting relief to conditions: affected taxpayers must file outstanding annual returns up to the judgment date (with 2024-25 returns governed by Section 44) and comply with revocation/return prescriptions. Petitions disposed accordingly. Case-Laws GST Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767284