Cancellation order sans reasons violated precedents; notice & hearing mandatory pre-revocation to avoid business disruption if no dues.
Case-Laws
GST
The order cancelling petitioner's registration was passed without assigning any reasons, violating court precedents mandating reasons as the heart and soul of judicial and administrative orders. The appeal's dismissal on limitation grounds does not attract the doctrine of merger given the circumstances. Citing previous judgments, the court
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