https://www.taxtmi.com/caselaws?id=797512 GST registration cancellation requires strict compliance with Form GST REG-17 and Rules 22(1) and 25. A show-cause notice must state the grounds, allow a reply and specify the date and time for personal hearing; omission of hearing particulars breaches the prescribed procedure and natural justice. Physical-verification reports, supporting documents and photographs must also be uploaded in Form GST REG-30 within the stipulated period before cancellation. Availability of registration-revocation proceedings does not preclude writ jurisdiction where these procedural safeguards are violated. Non-compliance invalidates the cancellation notice and consequential registration-cancellation order. en-us Mon, 17 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797512 GST registration cancellation requires strict compliance with Form GST REG-17 and Rules 22(1) and 25. A show-cause notice must state the grounds, allow a reply and specify the date and time for personal hearing; omission of hearing particulars breaches the prescribed procedure and natural justice. Physical-verification reports, supporting documents and photographs must also be uploaded in Form GST REG-30 within the stipulated period before cancellation. Availability of registration-revocation proceedings does not preclude writ jurisdiction where these procedural safeguards are violated. Non-compliance invalidates the cancellation notice and consequential registration-cancellation order. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797512