GST registration cancellation set aside for non-consideration of reply, with matter remitted for fresh merits-based decision.

An order cancelling GST registration was interfered with because it did not show consideration of the taxpayer's reply to the show cause notice. The HC held that the matter required fresh consideration by the proper authority on merits rather than final determination in writ proceedings. The case was remitted for a new order within the stipulated time, and the registration was directed to remain under suspension until that order is passed.

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Issues: Whether the order cancelling GST registration, passed without dealing with the reply to the show cause notice, warranted interference and remand for fresh consideration.

Analysis: The impugned order did not reflect consideration of the petitioner's reply to the show cause notice. In these circumstances, the matter required reconsideration by the proper authority on merits rather than final adjudication in writ proceedings. The registration was directed to remain suspended until the fresh order is passed.

Outcome: The matter was remitted to the respondent to pass a fresh order on merits within the stipulated time, with the registration to continue under suspension in the meanwhile.

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