https://www.taxtmi.com/highlights?id=94575 The HC held that the cancellation of the petitioner's GST registration violated principles of natural justice, as the SCN was devoid of reasons and the Adjudicating Authority failed to consider the petitioner's timely replies and supporting documents. The HC found the orders of the Adjudicating Authority to be mechanical, templated, computer-generated and passed without application of mind, and characterised the approach as cavalier and negligent. The HC further held that the Appellate Authority's order, which ignored the material on record, was equally erroneous. Consequently, the HC set aside the appellate order dated 30.04.2025, the cancellation order dated 26.11.2024, and the revocation rejection dated 08.01.2025, and directed restoration of the petitioner's GST registration, disposing of the petition. en-us Thu, 27 Nov 2025 08:36:27 +0530 Thu, 27 Nov 2025 08:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94575 The HC held that the cancellation of the petitioner's GST registration violated principles of natural justice, as the SCN was devoid of reasons and the Adjudicating Authority failed to consider the petitioner's timely replies and supporting documents. The HC found the orders of the Adjudicating Authority to be mechanical, templated, computer-generated and passed without application of mind, and characterised the approach as cavalier and negligent. The HC further held that the Appellate Authority's order, which ignored the material on record, was equally erroneous. Consequently, the HC set aside the appellate order dated 30.04.2025, the cancellation order dated 26.11.2024, and the revocation rejection dated 08.01.2025, and directed restoration of the petitioner's GST registration, disposing of the petition. Highlights GST Thu, 27 Nov 2025 08:36:27 +0530 https://www.taxtmi.com/highlights?id=94575