GST Registration Cancellation Voided: Procedural Defect Nullifies Order, Restores Taxpayer's Right to Fair Hearing Under Rule 21

HC found GST registration cancellation order invalid due to lack of proper notice. Court quashed the original cancellation order and subsequent appeal dismissal, allowing respondents to issue a fresh show-cause notice. Petitioner granted opportunity to present defense, effectively reinstating their GST registration status.

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Issues involved: Challenge to cancellation of GST registration and dismissal of appeal on grounds of delay.

Cancellation of GST registration: The petitioner challenged the order cancelling their GST registration, claiming that they were never served with a show-cause notice dated 31.08.2022, and therefore did not file a reply. The petitioner argued that the cancellation order lacked reasoning. The court noted that a similar issue was addressed in a previous judgment and ruled in favor of the petitioner, quashing the cancellation order dated 14.09.2022. The court granted liberty to the respondents to issue a fresh show-cause notice and consider any defense presented by the petitioner.

Dismissal of appeal on grounds of delay: The court also addressed the dismissal of the petitioner's appeal on the grounds of delay. Since the cancellation order was quashed, the subsequent order dated 25.09.2023 was also deemed insignificant and quashed. Consequently, the writ petition was allowed in favor of the petitioner.

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