GST registration cancellation requires reply opportunity, personal hearing, and fresh consideration after the show cause notice is answered.

GST registration cancellation was required to be reconsidered after the petitioner was given an opportunity to file a reply to the show cause notice. The Court noted that the reply had not been furnished within the stipulated time and held that the ends of justice warranted acceptance of the reply, a personal hearing, and fresh consideration by the respondent in accordance with law. The cancellation order was therefore left subject to the fresh decision to be taken after compliance with these procedural safeguards.

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Issues: Whether the petitioner, whose GST registration had been cancelled, was entitled to an opportunity to furnish a reply to the show cause notice and to have the matter reconsidered in accordance with law.

Analysis: The petitioner had been unable to furnish a reply to the show cause notice within the stipulated time. In the circumstances, the Court found that the ends of justice required that an opportunity be given to submit a response, followed by a personal hearing and fresh consideration by the respondent.

Conclusion: The petitioner was granted time to file a reply to the show cause notice, the respondent was directed to accept the reply and afford a personal hearing, and the cancellation order was made subject to the fresh decision to be taken thereafter.

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