https://www.taxtmi.com/caselaws?id=784119 Cancellation of GST registration under s. 29(2)(e) CGST/WBGST was challenged on the ground of breach of natural justice and non-application of mind. The HC held that the personal hearing notice was issued by one authority, but the cancellation order was passed by another, violating the settled rule that the authority who hears must decide. The HC further found the cancellation order unreasoned and devoid of recorded satisfaction, rendering it palpably arbitrary; a post-decisional hearing was rejected as an inadequate substitute for prior compliance with natural justice. The cancellation order was set aside and the matter remanded for fresh hearing and a reasoned order. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784119 Cancellation of GST registration under s. 29(2)(e) CGST/WBGST was challenged on the ground of breach of natural justice and non-application of mind. The HC held that the personal hearing notice was issued by one authority, but the cancellation order was passed by another, violating the settled rule that the authority who hears must decide. The HC further found the cancellation order unreasoned and devoid of recorded satisfaction, rendering it palpably arbitrary; a post-decisional hearing was rejected as an inadequate substitute for prior compliance with natural justice. The cancellation order was set aside and the matter remanded for fresh hearing and a reasoned order. Case-Laws GST Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784119