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    <title>2026 (6) TMI 1491 - PATNA HIGH COURT</title>
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    <description>GST registration cancellation was unsustainable where the show cause notice was uploaded only on the portal and not served in the mandatory modes prescribed by Section 169. The resulting ex parte cancellation breached the statutory notice requirement and denied a real opportunity to respond, amounting to violation of natural justice. The appellate order was also flawed because it treated the challenge as time-barred without accounting for the ex parte character of the original cancellation order. The cancellation and appellate orders were set aside, with liberty to proceed afresh after proper service and hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=794110</link>
      <description>GST registration cancellation was unsustainable where the show cause notice was uploaded only on the portal and not served in the mandatory modes prescribed by Section 169. The resulting ex parte cancellation breached the statutory notice requirement and denied a real opportunity to respond, amounting to violation of natural justice. The appellate order was also flawed because it treated the challenge as time-barred without accounting for the ex parte character of the original cancellation order. The cancellation and appellate orders were set aside, with liberty to proceed afresh after proper service and hearing.</description>
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