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    <title>2026 (4) TMI 1812 - BOMBAY HIGH COURT</title>
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    <description>An order cancelling GST registration must be supported by reasons and passed in compliance with the prescribed procedure, including a proper opportunity of hearing; where these safeguards are absent, the action is unsustainable. The Bombay High Court quashed the cancellation order for want of reasons and procedural fairness, remanded the matter for fresh adjudication after notice and personal hearing, and restored the GST registration subject to any fresh action permissible in law.</description>
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      <description>An order cancelling GST registration must be supported by reasons and passed in compliance with the prescribed procedure, including a proper opportunity of hearing; where these safeguards are absent, the action is unsustainable. The Bombay High Court quashed the cancellation order for want of reasons and procedural fairness, remanded the matter for fresh adjudication after notice and personal hearing, and restored the GST registration subject to any fresh action permissible in law.</description>
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