https://www.taxtmi.com/caselaws?id=787115 Cancellation of GST registration issued without recorded reasons and without considering the registrant's emailed reply, extension request, or request for personal hearing is procedurally defective; the matter requires fresh adjudication that takes into account the petitioner's submissions and affords an opportunity to be heard. The court directed reconsideration of the cancellation and ordered that any application to cancel the earlier registration arising from a subsequent registration be considered before deciding on the show-cause notice dated 26.09.2023. en-us Mon, 23 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787115 Cancellation of GST registration issued without recorded reasons and without considering the registrant's emailed reply, extension request, or request for personal hearing is procedurally defective; the matter requires fresh adjudication that takes into account the petitioner's submissions and affords an opportunity to be heard. The court directed reconsideration of the cancellation and ordered that any application to cancel the earlier registration arising from a subsequent registration be considered before deciding on the show-cause notice dated 26.09.2023. Case-Laws GST Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787115