Chhattisgarh High Court
For assessee
Morvi Nandan Healthcare (P.) Ltd. v. State of Chhattisgarh
Where GST registration was cancelled for non-operation from declared place of business based on a show-cause notice omitting specification of date and time for personal hearing as per Form GST REG-17, such omission breached natural justice, rendering notice and cancellation order invalid despite availability of alternative remedy, thus both were quashed with liberty to proceed afresh per law