https://www.taxtmi.com/caselaws?id=463053 GST registration cancellation was held unsustainable where the authority's order was internally inconsistent, recording both absence of a response and an alleged reply that had been examined. That discrepancy indicated non-application of mind to the material on record, and the cancellation was also made without an effective opportunity of hearing on the show cause notice. The order was set aside, and the taxpayer was allowed to file a reply, after which the authority must decide the matter afresh after granting hearing. en-us Thu, 10 Apr 2025 00:00:00 +0530 Sat, 02 Aug 2025 16:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463053 GST registration cancellation was held unsustainable where the authority's order was internally inconsistent, recording both absence of a response and an alleged reply that had been examined. That discrepancy indicated non-application of mind to the material on record, and the cancellation was also made without an effective opportunity of hearing on the show cause notice. The order was set aside, and the taxpayer was allowed to file a reply, after which the authority must decide the matter afresh after granting hearing. Case-Laws GST Thu, 10 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463053