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    <title>Cancellation of registration quashed for failure to consider taxpayer&#039;s reply; remand for fresh order after hearing</title>
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    <description>Cancellation of registration was set aside for failure to consider the taxpayer&#039;s uploaded reply to the show-cause notice, constituting breach of the principle of natural justice; consequence: the impugned order is quashed. The matter is remitted to the original adjudicating officer for de novo consideration after affording the taxpayer a meaningful opportunity of hearing and by taking into account the explanation and supporting documents already filed, with directions to pass a fresh reasoned order addressing the submitted representation.</description>
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      <description>Cancellation of registration was set aside for failure to consider the taxpayer&#039;s uploaded reply to the show-cause notice, constituting breach of the principle of natural justice; consequence: the impugned order is quashed. The matter is remitted to the original adjudicating officer for de novo consideration after affording the taxpayer a meaningful opportunity of hearing and by taking into account the explanation and supporting documents already filed, with directions to pass a fresh reasoned order addressing the submitted representation.</description>
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