Procedural fairness: administrative cancellation of registration demands reasoned decision-making to uphold equality and due process protections.

Procedural fairness in administrative GST cancellations is the central concern: cancellation of a proprietorship's GST registration for non-filing of returns raises whether authorities considered exceptional personal and pandemic-related circumstances before terminating registration and whether orders contain adequate, contemporaneous reasons so that affected persons can understand and challenge the basis of the action.

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