GST cancellation notice requirements: Delhi HC sought affidavit on portal auto-population, officer particulars, and suspension mechanics.

A Delhi HC article on GST registration cancellation notes that the show cause notice appeared to use a generic cancellation ground without particulars, did not disclose the issuer's name, designation or office, and showed suspension of registration from the date of notice. The Court also noted the submission that the GST portal may auto-populate fields, including the suspension date, leaving the Proper Officer no choice on timing. To clarify these system-related concerns, the Court directed an affidavit from a senior GSTN officer on portal functioning, reasons in the notice, scope for additional reasons, display of officer particulars and signature, information available to the assessee, and the manner of suspension.

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Issues: Whether the show cause notice for cancellation of GST registration disclosed reasons and the issuer's particulars; whether suspension of registration with effect from the date of notice was automatically generated without conscious application of mind; and whether the functioning of the GST portal required clarification.

Analysis: The notice reflected a generic cancellation ground without particulars, did not disclose the name, designation, or office of the issuer, and indicated suspension of registration from the date of the notice. The Court noticed the submission that the portal auto-populates certain fields, including the suspension date, and that the Proper Officer may have no option to choose a different date. In view of these system-related concerns, the Court directed filing of an affidavit by a senior GSTN officer explaining the portal's functioning, the reasons reflected in the notice, the scope for additional reasons, the display of the officer's particulars and signature, the information available to the assessee, and the manner in which suspension is effected.

Outcome: No final adjudication on the validity of the notice or suspension was made at this stage. An affidavit was directed and the matter was listed for further hearing.

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