GST registration cancellation after ex parte adjudication challenged for no hearing; order set aside for fresh decision.
Case-Laws
GST
Ex parte adjudication and consequent GST registration cancellation were challenged as violating principles of natural justice, since the assessee alleged absence of pre-intimation, inadequate opportunity to respond to Form DRC-01 show-cause notice, and denial of personal hearing. Accepting that the non-response was due to bona fide and unavoidable circum
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