https://www.taxtmi.com/caselaws?id=788290 Show cause notice and cancellation order issued under the GST statutory framework were invalid for failing to record reasons, supporting facts, or any application of mind, which deprived the affected taxpayer of a clear factual and legal basis to respond; those orders were quashed. The appellate process breached procedural fairness by obtaining para wise remarks from the assessing officer without furnishing them to the taxpayer for rebuttal despite the taxpayer's appearance; the appellate order was quashed. The matter is remanded for fresh adjudication with an opportunity to file replies and receive a personal hearing, and decisions must record sufficient reasons and afford an opportunity to controvert relied material. en-us Wed, 11 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788290 Show cause notice and cancellation order issued under the GST statutory framework were invalid for failing to record reasons, supporting facts, or any application of mind, which deprived the affected taxpayer of a clear factual and legal basis to respond; those orders were quashed. The appellate process breached procedural fairness by obtaining para wise remarks from the assessing officer without furnishing them to the taxpayer for rebuttal despite the taxpayer's appearance; the appellate order was quashed. The matter is remanded for fresh adjudication with an opportunity to file replies and receive a personal hearing, and decisions must record sufficient reasons and afford an opportunity to controvert relied material. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788290