https://www.taxtmi.com/caselaws?id=799716 GST registration cancellation for non-filing of returns requires an adequate opportunity to respond to a show-cause notice and be heard. Where illness prevented the registered person from responding or attending the scheduled hearing, and no further date was fixed, cancellation after a single notice was set aside. Fresh proceedings must allow a response and hearing before a new order is passed, and must verify any return claimed to have been filed after cancellation. en-us Fri, 18 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799716 GST registration cancellation for non-filing of returns requires an adequate opportunity to respond to a show-cause notice and be heard. Where illness prevented the registered person from responding or attending the scheduled hearing, and no further date was fixed, cancellation after a single notice was set aside. Fresh proceedings must allow a response and hearing before a new order is passed, and must verify any return claimed to have been filed after cancellation. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799716