https://www.taxtmi.com/caselaws?id=789426 A GST registration cancellation order was quashed because the show-cause notice and the cancellation order were materially inconsistent, the authority acted mechanically, and the petitioner's reply was not properly considered. The High Court held that writ interference was justified where the defect was apparent on the face of the record and the authority had not exercised jurisdiction in accordance with the statute. The availability of revocation under Section 30 of the CGST Act did not bar relief in these circumstances. GST registration was restored. en-us Thu, 29 Jan 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789426 A GST registration cancellation order was quashed because the show-cause notice and the cancellation order were materially inconsistent, the authority acted mechanically, and the petitioner's reply was not properly considered. The High Court held that writ interference was justified where the defect was apparent on the face of the record and the authority had not exercised jurisdiction in accordance with the statute. The availability of revocation under Section 30 of the CGST Act did not bar relief in these circumstances. GST registration was restored. Case-Laws GST Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789426