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    <title>2025 (5) TMI 1117 - CALCUTTA HIGH COURT</title>
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    <description>HC found the GST registration cancellation order invalid due to procedural defects. The show cause notice lacked specific allegations, violated natural justice principles, and did not provide the appellant adequate opportunity to respond. The inspection report was not shared, breaching legal requirements. The Court set aside the cancellation order, directed a fresh notice with proper particulars, and mandated a fair hearing for the appellant, emphasizing the importance of procedural fairness in administrative proceedings.</description>
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      <description>HC found the GST registration cancellation order invalid due to procedural defects. The show cause notice lacked specific allegations, violated natural justice principles, and did not provide the appellant adequate opportunity to respond. The inspection report was not shared, breaching legal requirements. The Court set aside the cancellation order, directed a fresh notice with proper particulars, and mandated a fair hearing for the appellant, emphasizing the importance of procedural fairness in administrative proceedings.</description>
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