GST Registration Cancellation Voided: Procedural Fairness Demands Proper Hearing and Opportunity to Defend Business Interests

HC ruled that due to the death of key business principals and potential violation of natural justice principles, the GST registration cancellation proceedings against the Petitioner were procedurally flawed. The Court set aside the impugned order, remanded the matter to the adjudicating authority, and directed the Petitioner be granted a substantive opportunity to defend itself, including filing a reply within 30 days and receiving a personal hearing on merits. .....

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