GST registration cancellation notice to be adjudicated departmentally, with personal hearing and fresh premises inspection before final order.

GST registration cancellation proceedings were left to departmental adjudication rather than quashed at the writ stage, as the show cause notice was still pending before the proper officer. The Court emphasised procedural fairness in light of the surprise premises visit and the absence of prior notice before inspection. It directed the proper officer to decide the notice within 30 days, grant a personal hearing to the petitioner, and carry out a fresh visit to the premises before passing the final order.

---

---

Issues: Whether the writ petition seeking quashing of the show cause notice proposing cancellation of GST registration should be entertained, or whether the proper officer should first adjudicate the notice after giving the petitioner an opportunity of hearing and a fresh visit to the premises.

Analysis: The notice for cancellation was stated to be pending adjudication before the proper officer. The record also reflected that the premises visit was a surprise visit and that no prior notice had been issued before inspection. In these circumstances, the Court found it appropriate to permit adjudication at the departmental level while ensuring procedural fairness.

Outcome: The petition was disposed of with a direction to the proper officer to adjudicate the show cause notice within 30 days after granting a personal hearing to the petitioner and to conduct a fresh visit to the premises before passing the final order.

---