Unfair GST registration cancellation order quashed, remanded for reasoned decision. Show-cause notice stage revisited.

Order of cancellation of registration passed without giving reasons, appeals dismissed u/s 107 of GST Act. Appellate Authority's dismissal prevents revisional powers u/s 108. Impugned orders quashed, matter remanded to Assessing Officer at show-cause notice stage. Registration remains suspended till show-cause notice decided as per directions. Petition partly allowed, quashing orders, remanding to Assessing Officer, registration suspended till show-cause notice disposed. .....

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