GST registration cancellation pending adjudication need not be restored where replies are filed and expeditious adjudication is properly directed.

Where GST registration had already been cancelled and the show cause notice was still pending adjudication after replies were filed, restoration of registration pending adjudication was not considered necessary. The direction to complete adjudication expeditiously, after giving opportunity to adduce evidence and within a stipulated time, was treated as a proper exercise of discretion and required no interference. The appellate challenge was therefore rejected, and the order directing expeditious adjudication without restoring registration remained undisturbed.

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Issues: (i) Whether the cancellation of GST registration certificates should be set aside and the registrations restored pending adjudication of the show cause notice; (ii) Whether the direction to complete the adjudication proceedings expeditiously called for interference.

Issue (i): Whether the cancellation of GST registration certificates should be set aside and the registrations restored pending adjudication of the show cause notice.

Analysis: The registrations had been cancelled before the show cause notice was issued. The appellants had already submitted replies to the notice, and the matter had remained pending for some time. In these circumstances, the direction to await completion of adjudication was found appropriate, and restoration of registration pending adjudication was not considered necessary.

Conclusion: The request to restore the registration certificates pending adjudication was rejected.

Issue (ii): Whether the direction to complete the adjudication proceedings expeditiously called for interference.

Analysis: The direction to complete the adjudication process expeditiously, after affording opportunity to adduce evidence and within a stipulated time, was considered a proper exercise of discretion and no infirmity was found in it.

Conclusion: The direction for expeditious adjudication was upheld.

Final Conclusion: The appeal was dismissed and the order directing expeditious adjudication without restoring the registration certificates was left undisturbed.

Ratio Decidendi: Where GST registration has already been cancelled and a show cause notice is pending adjudication after replies have been filed, the appellate court need not interfere to restore registration merely because adjudication is still pending.

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