GST cancellation notice invalid for non-supply of basis and denial of proper hearing; registration restored forthwith.

A GST registration cancellation notice was held invalid because the only stated basis was a referenced memo that was not supplied, preventing a meaningful reply. The notice also omitted the date and time of personal hearing while warning that the matter could be decided ex parte if no appearance was made. On these facts, the notice failed the standard of a proper show cause notice and showed non-application of mind. The Delhi HC set aside the notice and directed restoration of the GST registration forthwith.

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Issues: Whether the show cause notice proposing cancellation of GST registration was valid and whether the suspension and proposed cancellation of registration could be sustained.

Analysis: The only stated basis for cancellation was a referenced memo, but no copy of that memo was furnished or made available to enable a meaningful reply. The notice also failed to specify the date and time for personal hearing, despite stating that the matter could be decided ex parte on non-appearance. On these facts, the notice did not meet the standards of a proper show cause notice and reflected non-application of mind.

Conclusion: The show cause notice was set aside and the petitioner's GST registration was directed to be restored forthwith.

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