https://www.taxtmi.com/caselaws?id=472171 GST registration cancellation based on undisclosed site-visit material, photographs, electricity consumption, or allegations beyond the show-cause notice breaches principles of natural justice because the taxpayer lacks a real and effective opportunity to respond. Availability of revocation under Section 30 does not bar recourse to writ jurisdiction where such breach is total. Retrospective cancellation also requires prior notice that retrospective action is proposed. Registration was to be restored, without preventing issuance of a fresh show-cause notice where warranted. en-us Tue, 08 Mar 2022 00:00:00 +0530 Thu, 01 Oct 2026 11:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472171 GST registration cancellation based on undisclosed site-visit material, photographs, electricity consumption, or allegations beyond the show-cause notice breaches principles of natural justice because the taxpayer lacks a real and effective opportunity to respond. Availability of revocation under Section 30 does not bar recourse to writ jurisdiction where such breach is total. Retrospective cancellation also requires prior notice that retrospective action is proposed. Registration was to be restored, without preventing issuance of a fresh show-cause notice where warranted. Case-Laws GST Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472171