https://www.taxtmi.com/caselaws?id=790747 Cancellation of GST registration must be preceded by a meaningful opportunity of hearing and a reasoned order; where the authority ignores the taxpayer's reply, omits reasons, and proceeds without personal hearing, the action is arbitrary and unsustainable. The text also notes that an appellate rejection based only on limitation cannot preserve a foundational order that is prima facie void and non est. The impugned notices and cancellation orders were therefore quashed, and the matter was remanded for fresh adjudication after granting a personal hearing. en-us Thu, 23 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790747 Cancellation of GST registration must be preceded by a meaningful opportunity of hearing and a reasoned order; where the authority ignores the taxpayer's reply, omits reasons, and proceeds without personal hearing, the action is arbitrary and unsustainable. The text also notes that an appellate rejection based only on limitation cannot preserve a foundational order that is prima facie void and non est. The impugned notices and cancellation orders were therefore quashed, and the matter was remanded for fresh adjudication after granting a personal hearing. Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790747