GST registration cancellation for non-filing returns without notice violates natural justice.

The cancellation of a petitioner's GST registration for non-filing returns over six months without prior notice was deemed a violation of natural justice. The High Court found that the cancellation was based on a different ground of non-compliance with Rule 21A(2A) without notifying the petitioner, constituting a significant breach of natural justice principles. The appellate order did not address the merits, rendering the doctrine of merger inapplicable. Consequently, the cancellation order was deemed unsustainable, and the petition was allowed. .....

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