https://www.taxtmi.com/caselaws?id=779522 A show cause notice proposing cancellation of GST registration must specify a definite date and time for appearance to afford an effective opportunity of hearing. A notice that merely requires a response within a stated period, while leaving the appearance date and time undefined, violates natural justice and is defective. On that basis, the consequential cancellation order and the order rejecting revocation were unsustainable and were set aside, while fresh proceedings were left open in accordance with law. en-us Tue, 16 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779522 A show cause notice proposing cancellation of GST registration must specify a definite date and time for appearance to afford an effective opportunity of hearing. A notice that merely requires a response within a stated period, while leaving the appearance date and time undefined, violates natural justice and is defective. On that basis, the consequential cancellation order and the order rejecting revocation were unsustainable and were set aside, while fresh proceedings were left open in accordance with law. Case-Laws GST Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779522