GST Registration Cancellation Invalid Due to Defective SCN: Karnataka HC

R. M. Services Vs Commissioner of Commercial Taxes (Karnataka High Court) The petitioner challenged the order cancelling its GST registration and sought quashing of the cancellation order, revocation of the cancelled GSTIN, and any other appropriate relief. The core issue was that the GST registration was cancelled without fixing a specific date and time for a personal hearing after issuing the show-cause notice. The petitioner argued that this issue had already been conclusively decided by a Coordinate Bench, which held that cancellation of GST registration without providing a clear opportuni...