https://www.taxtmi.com/caselaws?id=777695 A show cause notice under GST was held invalid where it required a reply within 30 days but fixed a personal hearing before that period expired. The notice also allowed an ex parte decision only if the taxpayer failed to reply or appear within the stipulated time, making the procedure internally inconsistent and unfair. Because the cancellation of GST registration was founded on that defective notice, the cancellation order could not stand and was quashed. Liberty was reserved to issue a fresh show cause notice in accordance with law. en-us Tue, 02 Sep 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777695 A show cause notice under GST was held invalid where it required a reply within 30 days but fixed a personal hearing before that period expired. The notice also allowed an ex parte decision only if the taxpayer failed to reply or appear within the stipulated time, making the procedure internally inconsistent and unfair. Because the cancellation of GST registration was founded on that defective notice, the cancellation order could not stand and was quashed. Liberty was reserved to issue a fresh show cause notice in accordance with law. Case-Laws GST Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777695