Procedural Flaws Invalidate GST Registration Cancellation, Restoring Original Registration Status and Upholding Natural Justice Principles

The SC found the GST registration cancellation order void due to procedural irregularities. The court set aside the cancellation and appellate orders, directing restoration of registration from the original date. The judgment emphasized adherence to natural justice principles and proper communication, while reserving the right for future proceedings if violations are discovered.

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Issues involved:
The petitioner filed a petition seeking directions to restore its GST registration. The impugned order rejecting the petitioner's appeal against the cancellation of registration was challenged on the grounds of incorrect address, lack of specific reasons for cancellation, and violation of principles of natural justice.

Details of the Judgment:
1. The petitioner, a sole proprietor of Tool Tech Enterprises, had his GST registration cancelled due to a Show Cause Notice (SCN) sent to the wrong address. The cancellation order did not specify any reason except for non-response to the SCN.

2. The petitioner contended that an error in the address input on the GST portal led to the cancellation. Despite seeking revocation and physical verification, the application was rejected without proper examination.

3. The appellate authority rejected the petitioner's appeal citing delay and absence during physical verification. The petitioner's claim of conducting business on the ground floor while M/s SK Engineering Works on the first floor was not considered.

4. The Court found the cancellation order void due to lack of disclosure of reasons and violation of natural justice. The impugned order and the original cancellation order were set aside, directing restoration of GST registration from the initial date.

5. The judgment clarified that restoration does not prevent future proceedings if violations are found. The petition was disposed of with the mentioned observations.

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