Cancellation of GST registration challenged for procedural lapses; notices quashed and fresh proceedings allowed only after rule compliance
Case-Laws
GST
Show-cause notices for cancellation of GST registration were found to breach the principles of natural justice by denying respondents an opportunity to reply and to present documents, and by omitting required physical verification procedures under the CGST Rules; those procedural defects vitiated the final orders and warranted quashing
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