https://www.taxtmi.com/caselaws?id=778045 Patna HC held that cancellation of the petitioner's GST registration for being a "fake and non-existing firm" and obtained by fraud was tainted by violation of natural justice because additional grounds relied on by authorities were not part of the original show-cause notice and the petitioner's submissions were not addressed. The HC found the officer acknowledged receipt of a reply but failed to discuss it in the cancellation and revocation orders. The matter was remanded to the Assistant Commissioner, Central GST & CX for fresh consideration of the revocation application; application allowed by way of remand. en-us Wed, 20 Aug 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778045 Patna HC held that cancellation of the petitioner's GST registration for being a "fake and non-existing firm" and obtained by fraud was tainted by violation of natural justice because additional grounds relied on by authorities were not part of the original show-cause notice and the petitioner's submissions were not addressed. The HC found the officer acknowledged receipt of a reply but failed to discuss it in the cancellation and revocation orders. The matter was remanded to the Assistant Commissioner, Central GST & CX for fresh consideration of the revocation application; application allowed by way of remand. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778045