GST Registration Revoked Without Proper Notice: Procedural Flaws Invalidate Cancellation Order Under Natural Justice Principles

GST registration cancellation order quashed by HC due to procedural irregularities. Court found show cause notice lacked specific details and response time was unreasonably short, violating natural justice principles. Rejection of revocation application contained new grounds not in original order. HC directed respondent to reinstate GST registration and issue a fresh notice with reasonable response time.

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Issues:
1. Cancellation of GST registration based on show cause notice
2. Short time period given for response to show cause notice
3. Rejection of revocation application
4. Violation of principles of natural justice

Analysis:
The petitioner sought relief through a writ of certiorari to quash the digitally signed show cause notice and order of cancellation of GST registration issued by the respondents. The petitioner argued that due to being arrested and unable to respond within the short period provided, the cancellation order was unjust. The petitioner later filed an application seeking rejection of the cancellation, but it was rejected. The respondent contended that the petition lacked merit. The court found that the show cause notice lacked specific details and the short response time violated principles of natural justice, leading to the cancellation order being set aside.

Subsequently, the court noted that the rejection of the revocation application contained new grounds not present in the original cancellation order. This discrepancy led to the court quashing the rejection order as well. The judgment allowed the petition, quashed the orders of cancellation and rejection, and directed the respondent to reinstate the GST registration upon compliance with tax payments and return filings. The respondent was granted liberty to issue a fresh show cause notice, ensuring a reasonable opportunity for the petitioner to respond, while proceeding in accordance with the law.

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