https://www.taxtmi.com/caselaws?id=783524 HC quashed the order cancelling petitioner's GST registration for non-compliance with Rule 10A read with Rule 21(d) of the CGST Rules, 2017. The authority had issued a show-cause notice in an improper format and granted only seven working days to respond, contrary to Rule 21A(2A), which mandates a 30-day period. The Court held that when a statute prescribes a specific procedure, it must be strictly followed, and deviation violates principles of natural justice. As the petitioner was denied a proper and reasonable opportunity of being heard, the show-cause notice and cancellation order were set aside, and the writ petition was allowed. en-us Mon, 15 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783524 HC quashed the order cancelling petitioner's GST registration for non-compliance with Rule 10A read with Rule 21(d) of the CGST Rules, 2017. The authority had issued a show-cause notice in an improper format and granted only seven working days to respond, contrary to Rule 21A(2A), which mandates a 30-day period. The Court held that when a statute prescribes a specific procedure, it must be strictly followed, and deviation violates principles of natural justice. As the petitioner was denied a proper and reasonable opportunity of being heard, the show-cause notice and cancellation order were set aside, and the writ petition was allowed. Case-Laws GST Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783524