GST registration cancellation challenged for lack of notice and hearing; SC issued notice for further consideration.

Cancellation of GST registration was questioned on the basis that no show-cause notice was served and no opportunity of hearing was given. The SC did not decide the merits at this stage and issued notice, returnable in four weeks, with dasti service permitted. The matter therefore remains under consideration on the alleged denial of natural justice in the cancellation process.

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Issues: Whether cancellation of GST registration without alleged service of show-cause notice or opportunity of hearing required further consideration.

Outcome: Issue notice, returnable in four weeks. Dasti service permitted.

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