https://www.taxtmi.com/caselaws?id=778656 HC found the order-in-original under s.73 cancelling GST registration procedurally defective for breach of natural justice and s.75(4), noting the impugned notice was uploaded after registration cancellation so the taxpayer could not access it and no personal hearing was afforded. The appellate rejection on limitation was noted but the HC quashed and set aside the impugned order solely for denial of hearing, remanding the matter to the assessing authority for a fresh de novo adjudication after giving the taxpayer an opportunity to file a reply and to be heard. Petition disposed by remand. en-us Thu, 11 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778656 HC found the order-in-original under s.73 cancelling GST registration procedurally defective for breach of natural justice and s.75(4), noting the impugned notice was uploaded after registration cancellation so the taxpayer could not access it and no personal hearing was afforded. The appellate rejection on limitation was noted but the HC quashed and set aside the impugned order solely for denial of hearing, remanding the matter to the assessing authority for a fresh de novo adjudication after giving the taxpayer an opportunity to file a reply and to be heard. Petition disposed by remand. Case-Laws GST Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778656