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of <h1>GST Registration Cancellation Notice Overturned Due to Procedural Lapses, Petitioner Granted Fair Hearing Opportunity</h1> <h3>M/s. BALAJI TRADING CO. Versus THE COMMISSIONER & ANR</h3> HC quashed GST registration cancellation notice against a trading company proprietor. Court found procedural irregularity as the petitioner's reply was ... Cancellation of GST registration of petitioner - HELD THAT:- The petition is disposed of directing the proper officer to decide the Show Cause Notice dated 21.12.2023 in accordance with law within a period of two weeks after giving an opportunity of personal hearing to the petitioner. The High Court judgment involved quashing a Show Cause Notice for GST registration cancellation due to irregular business operations. The petitioner, a proprietor of M/s Balaji Trading Co., had filed a reply which was not considered. The court directed the proper officer to adjudicate the notice within two weeks after a personal hearing for the petitioner. No comments were made on the merits of the case.
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