<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2025 (5) TMI 1509 - PATNA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=771237</link>
    <description>Patna HC set aside GST registration cancellation order after finding violation of natural justice principles. The show cause notice was merely uploaded on GST portal without proper communication, and cancellation order lacked material information or reasoning for petitioner&#039;s non-response. Court held that when natural justice principles are violated, statutory appeal remedy need not be exhausted before approaching writ court. Registration was restored with direction to tax authorities to accept belated returns and complete formalities within three months, considering civil consequences and constitutional rights under Article 19(1)(g).</description>
    <language>en-us</language>
    <pubDate>Fri, 02 May 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 07 Jun 2025 13:24:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=823491" rel="self" type="application/rss+xml"/>
    <item>
      <title>2025 (5) TMI 1509 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=771237</link>
      <description>Patna HC set aside GST registration cancellation order after finding violation of natural justice principles. The show cause notice was merely uploaded on GST portal without proper communication, and cancellation order lacked material information or reasoning for petitioner&#039;s non-response. Court held that when natural justice principles are violated, statutory appeal remedy need not be exhausted before approaching writ court. Registration was restored with direction to tax authorities to accept belated returns and complete formalities within three months, considering civil consequences and constitutional rights under Article 19(1)(g).</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Fri, 02 May 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=771237</guid>
    </item>
  </channel>
</rss>