Natural justice challenge to GST registration cancellation failed where inspection record supported the order and no prejudice was shown.

GST registration cancellation was upheld where inspection findings and the appellate order indicated facilitation of bogus credit without actual supply. Although no personal hearing was given, the Court found no prejudice because the record supported the cancellation and the outcome would not have changed with a hearing. The existence of an alternate statutory remedy before the GST Tribunal was noted, but the Tribunal was not yet constituted. The writ petition was dismissed, with liberty to seek fresh registration on compliance with the TNGST Act.

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Issues: Whether the order cancelling GST registration and the appellate order affirming it called for interference on the ground of violation of natural justice, and whether the petitioner was entitled to any relief in the writ petition.

Analysis: The petitioner's registration was cancelled after inspection of the business premises and reference was made to the returns indicating facilitation of bogus credit without actual supply. Though absence of personal hearing was noted, the Court found that the inspection findings and the detailed appellate order supported the cancellation, and that the result would not have differed even if a hearing had been afforded. The existence of an alternate statutory remedy before the GST Tribunal was also noticed, but the Tribunal was not yet constituted.

Conclusion: The challenge to the cancellation and appellate order failed, and no interference was warranted.

Final Conclusion: The writ petition was dismissed, while liberty was reserved to seek fresh registration on compliance with the TNGST Act.

Ratio Decidendi: A cancellation order will not be interfered with merely for want of personal hearing where the record otherwise supports the conclusion and the prejudice alleged is not shown to affect the outcome.

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