Personal hearing required before rejecting GST registration cancellation application; rejection set aside for fresh adjudication.

An order rejecting cancellation of GST registration was unsustainable where the taxpayer was not granted a personal hearing before adjudication. A notice seeking additional information and clarification did not require appearance, and it did not identify any officer before whom a hearing was to be held. Because the rejection proceeded on the basis that no hearing was attended, the decision was contrary to the requirement of a fair opportunity. The rejection order was set aside, and the cancellation application was restored for fresh adjudication after granting a personal hearing and considering any further documents filed.

---

---

Issues: Whether the order rejecting the application for cancellation of GST registration was sustainable when no opportunity of personal hearing had been granted before adjudication.

Analysis: The notice calling for additional information and clarification did not require the petitioner to appear for personal hearing, nor did it indicate the officer before whom such appearance was to be made. The absence of a personal hearing was not disputed. The rejection order proceeded on the basis that the petitioner had not appeared for hearing, and was therefore contrary to the requirement of fair opportunity before deciding the cancellation application.

Conclusion: The rejection order was set aside and the cancellation application was restored to the file of the Proper Officer for fresh adjudication after granting a personal hearing and considering any further documents filed.

---