https://www.taxtmi.com/highlights?id=99847 GST registration cancellation requires an adequate opportunity of hearing, not merely a formal chance to respond. The High Court found that the authority fixed a personal hearing before the 30-day reply period had expired and cancelled the registration the next day, which showed undue haste and breached natural justice. The cancellation order was set aside for want of a fair and reasoned decision. The show cause notice was revived, and the competent authority was directed to take the petitioner's reply, grant hearing, and pass a speaking order. en-us Sat, 16 May 2026 09:09:55 +0530 Sat, 16 May 2026 09:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99847 GST registration cancellation requires an adequate opportunity of hearing, not merely a formal chance to respond. The High Court found that the authority fixed a personal hearing before the 30-day reply period had expired and cancelled the registration the next day, which showed undue haste and breached natural justice. The cancellation order was set aside for want of a fair and reasoned decision. The show cause notice was revived, and the competent authority was directed to take the petitioner's reply, grant hearing, and pass a speaking order. Highlights GST Sat, 16 May 2026 09:09:55 +0530 https://www.taxtmi.com/highlights?id=99847