https://www.taxtmi.com/caselaws?id=789681 GST registration cancellation based on inspection and alleged ineligible input tax credit was treated as a suspension pending fresh adjudication where the record suggested a prior reply had been sent before the impugned order. The authority was required to consider that reply on merits, grant an opportunity of hearing, and pass a fresh order in accordance with law within the stipulated time. The department's power to proceed further, including tax recovery and penalty proceedings, was preserved, but the cancellation was not to operate finally until de novo consideration was completed. en-us Tue, 07 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789681 GST registration cancellation based on inspection and alleged ineligible input tax credit was treated as a suspension pending fresh adjudication where the record suggested a prior reply had been sent before the impugned order. The authority was required to consider that reply on merits, grant an opportunity of hearing, and pass a fresh order in accordance with law within the stipulated time. The department's power to proceed further, including tax recovery and penalty proceedings, was preserved, but the cancellation was not to operate finally until de novo consideration was completed. Case-Laws GST Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789681