Court Voids Retrospective GST Cancellation, Orders Fair Adjudication Process Due to Procedural Errors.

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....Retrospective cancellation of GST registration of the petitioner - The High Court set aside the impugned order of GST registration cancellation was due to procedural flaws and lack of reasoning. The petitioner was granted an opportunity to file a reply to the Show Cause Notice, and adjudication proceedings were directed to be concluded within a specified timeframe.....