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of <h1>Bombay High Court quashes GST cancellation due to procedural flaws; emphasizes natural justice and fair hearing rights.</h1> A recent Bombay High Court judgment scrutinized procedural flaws in the cancellation of a GST registration, emphasizing adherence to natural justice and procedural fairness. The petitioner challenged a show cause notice and cancellation order, arguing they lacked reasoning and denied a hearing. The respondents justified the cancellation due to alleged fraudulent activities. The court found merit in the petitioner's claims, identifying defects in the notice and order, and quashed both. It allowed for fresh proceedings if conducted lawfully. This judgment underscores the importance of procedural norms and accountability in administrative actions, protecting assessee rights against arbitrary decisions.
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