https://www.taxtmi.com/caselaws?id=777562 Adverse GST registration action carrying civil consequences cannot stand unless the affected person is given a fair hearing and the authority records clear reasons in a speaking order. Here, the cancellation of registration, rejection of revocation, and appellate order were found unsustainable because the show-cause notice lacked adequate particulars, no meaningful opportunity of hearing was granted, and the orders did not disclose reasons. The HC applied the settled rule that natural justice requires notice, hearing, and reasoned decision-making, and quashed all impugned orders. Fresh proceedings were permitted, with a fresh notice and a reasoned order after hearing the petitioner. en-us Thu, 28 Aug 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777562 Adverse GST registration action carrying civil consequences cannot stand unless the affected person is given a fair hearing and the authority records clear reasons in a speaking order. Here, the cancellation of registration, rejection of revocation, and appellate order were found unsustainable because the show-cause notice lacked adequate particulars, no meaningful opportunity of hearing was granted, and the orders did not disclose reasons. The HC applied the settled rule that natural justice requires notice, hearing, and reasoned decision-making, and quashed all impugned orders. Fresh proceedings were permitted, with a fresh notice and a reasoned order after hearing the petitioner. Case-Laws GST Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777562