https://www.taxtmi.com/caselaws?id=786438 Mandatory GST cancellation procedure was held to require a notice stating the proposed grounds, a specified date and time for personal hearing, and compliance with the prescribed verification-record upload requirements. Because the show-cause notices did not fix a hearing date and time, and the final cancellation orders went beyond the notices by cancelling registration retrospectively, the proceedings were found contrary to Rule 22 and fairness. Non-uploading of the physical verification report and supporting documents on the common portal before the final orders further vitiated the action under Rule 25. The availability of an appellate remedy did not bar writ relief where the foundational procedure and natural justice were defective, so the notices and cancellation orders were quashed. en-us Fri, 23 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786438 Mandatory GST cancellation procedure was held to require a notice stating the proposed grounds, a specified date and time for personal hearing, and compliance with the prescribed verification-record upload requirements. Because the show-cause notices did not fix a hearing date and time, and the final cancellation orders went beyond the notices by cancelling registration retrospectively, the proceedings were found contrary to Rule 22 and fairness. Non-uploading of the physical verification report and supporting documents on the common portal before the final orders further vitiated the action under Rule 25. The availability of an appellate remedy did not bar writ relief where the foundational procedure and natural justice were defective, so the notices and cancellation orders were quashed. Case-Laws GST Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786438