https://www.taxtmi.com/caselaws?id=775000 The Gujarat HC quashed the cancellation of petitioner's GST registration certificate and dismissed appeal. The registration was cancelled without providing reasons, violating natural justice principles. The appellate authority dismissed the appeal on limitation grounds. The court held that since no reasons were given for cancellation and the appeal was dismissed, respondent authorities could not exercise revisional powers under Section 108 of the GST Act. Both the appellate authority's order and the original cancellation order were set aside. The matter was remanded to the Assessing Officer at the show-cause notice stage for fresh consideration following proper procedure. en-us Fri, 11 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775000 The Gujarat HC quashed the cancellation of petitioner's GST registration certificate and dismissed appeal. The registration was cancelled without providing reasons, violating natural justice principles. The appellate authority dismissed the appeal on limitation grounds. The court held that since no reasons were given for cancellation and the appeal was dismissed, respondent authorities could not exercise revisional powers under Section 108 of the GST Act. Both the appellate authority's order and the original cancellation order were set aside. The matter was remanded to the Assessing Officer at the show-cause notice stage for fresh consideration following proper procedure. Case-Laws GST Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775000