Mandatory personal hearing before rejecting GST revocation application; absence of hearing vitiates the rejection order.

Section 30 of the CGST Act requires that an application for revocation of cancellation of registration not be rejected unless the applicant is given an opportunity of hearing. On the facts noted, no personal hearing was afforded before the rejection order was passed, so the order was treated as legally unsustainable and set aside. The matter was remitted for fresh consideration, with notice of hearing to be issued and a fresh order passed in accordance with law.

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Issues: Whether the order rejecting the application for condonation of delay in filing the revocation application for cancellation of GST registration was liable to be set aside for want of an opportunity of personal hearing under Section 30 of the Central Goods and Services Tax Act, 2017.

Analysis: The proviso to Section 30 requires that an application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. The record showed that no personal hearing was afforded before passing the impugned order. Non-compliance with this mandatory requirement rendered the rejection order illegal.

Conclusion: The impugned rejection order could not be sustained and was set aside, with a direction to issue notice of personal hearing and pass fresh orders in accordance with law.

Final Conclusion: The matter was remitted for fresh consideration after affording the petitioner an opportunity of hearing.

Ratio Decidendi: Where the statute makes a personal hearing a mandatory precondition before rejection of a revocation application, an order passed without such hearing is vitiated and must be set aside.

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