https://www.taxtmi.com/caselaws?id=795715 GST registration cancellation requires a personal hearing before adverse action under the statutory framework; issuing only a show-cause notice without fixing a hearing date breaches natural justice and invalidates the cancellation. Revocation cannot validly be rejected where returns and late fees were filed before the relevant notice, but the notice was unsigned or unidentified, omitted the then-mandatory DIN, and failed to consider material on record. A later circular exempting certain portal-generated communications from DIN requirements cannot retrospectively cure defects in an earlier notice. Consequently, the cancellation, revocation rejection and consequential appellate actions were vitiated, requiring restoration of registration. en-us Fri, 17 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795715 GST registration cancellation requires a personal hearing before adverse action under the statutory framework; issuing only a show-cause notice without fixing a hearing date breaches natural justice and invalidates the cancellation. Revocation cannot validly be rejected where returns and late fees were filed before the relevant notice, but the notice was unsigned or unidentified, omitted the then-mandatory DIN, and failed to consider material on record. A later circular exempting certain portal-generated communications from DIN requirements cannot retrospectively cure defects in an earlier notice. Consequently, the cancellation, revocation rejection and consequential appellate actions were vitiated, requiring restoration of registration. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795715