https://www.taxtmi.com/caselaws?id=790076 GST registration cancellation requires the authority to show proper service of the show cause notice and record the material demonstrating the date, manner, and mode of service; where the order is passed ex parte without such particulars or adequate reasons, the cancellation is vulnerable. In delay condonation, the appellate authority must examine the specific grounds pleaded in the memorandum of appeal, including any asserted lack of knowledge of the adverse order, and cannot reject the appeal by addressing a different explanation. The text also notes that, where these defects occur, the impugned orders are liable to be set aside and the matter remitted for fresh consideration after notice and hearing. en-us Mon, 16 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790076 GST registration cancellation requires the authority to show proper service of the show cause notice and record the material demonstrating the date, manner, and mode of service; where the order is passed ex parte without such particulars or adequate reasons, the cancellation is vulnerable. In delay condonation, the appellate authority must examine the specific grounds pleaded in the memorandum of appeal, including any asserted lack of knowledge of the adverse order, and cannot reject the appeal by addressing a different explanation. The text also notes that, where these defects occur, the impugned orders are liable to be set aside and the matter remitted for fresh consideration after notice and hearing. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790076