Writ allowed; GST registration cancellation set aside after defective show-cause notice fixed hearing before expiry of reply period https://www.taxtmi.com/highlights?id=92187 The HC allowed the writ petition and set aside the impugned cancellation of the petitioner's GST registration. The court found the show-cause notice dated 12.03.2024 legally defective because it afforded a 30-day reply period but fixed an earlier personal hearing within that period, rendering the notice bad in law; the petitioner offered no explanation for non-submission of a written response. Consequently, the HC quashed the 12.03.2024 notice and the consequential order dated 02.05.2024, but expressly left open the respondent's liberty to issue a fresh valid show-cause notice and proceed in accordance with law. en-us Wed, 03 Sep 2025 08:19:25 +0530 Wed, 03 Sep 2025 08:19:27 +0530 TaxTMI RSS Generator Writ allowed; GST registration cancellation set aside after defective show-cause notice fixed hearing before expiry of reply period https://www.taxtmi.com/highlights?id=92187 The HC allowed the writ petition and set aside the impugned cancellation of the petitioner's GST registration. The court found the show-cause notice dated 12.03.2024 legally defective because it afforded a 30-day reply period but fixed an earlier personal hearing within that period, rendering the notice bad in law; the petitioner offered no explanation for non-submission of a written response. Consequently, the HC quashed the 12.03.2024 notice and the consequential order dated 02.05.2024, but expressly left open the respondent's liberty to issue a fresh valid show-cause notice and proceed in accordance with law. Highlights GST Wed, 03 Sep 2025 08:19:25 +0530 https://www.taxtmi.com/highlights?id=92187