https://www.taxtmi.com/caselaws?id=790191 GST registration cancellation was held unsustainable where the taxpayer, being in judicial custody during the notice period, could not reply to the show cause notice or attend personal hearing. The uncontroverted custody claim meant the non-response was not a voluntary default, so the cancellation order was vitiated by breach of natural justice. The later rejection of revocation also failed because it did not cure or address that procedural defect or record reasons supporting refusal. The cancellation and revocation orders were set aside, the matter was remitted to the stage of reply, and registration was directed to be restored with an opportunity of hearing. en-us Wed, 01 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790191 GST registration cancellation was held unsustainable where the taxpayer, being in judicial custody during the notice period, could not reply to the show cause notice or attend personal hearing. The uncontroverted custody claim meant the non-response was not a voluntary default, so the cancellation order was vitiated by breach of natural justice. The later rejection of revocation also failed because it did not cure or address that procedural defect or record reasons supporting refusal. The cancellation and revocation orders were set aside, the matter was remitted to the stage of reply, and registration was directed to be restored with an opportunity of hearing. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790191