GST registration cancellation set aside for want of hearing; matter remitted for reconsideration after opportunity to respond.

GST registration cancellation was found, prima facie, to have been ordered without affording the writ applicant an opportunity of hearing. The matter was directed to be placed before the authority for reconsideration after giving the applicant a hearing, so the cancellation order was not allowed to stand without fresh procedural compliance.

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Issues: Whether the order cancelling GST registration was passed without affording an opportunity of hearing and whether the matter should be remitted for fresh consideration.

Outcome: Prima facie, the cancellation order was found to have been passed without hearing the writ applicant and the matter was directed to be placed before the authority for reconsideration after giving an opportunity of hearing.

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