GST Registration Cancellation Notice Challenged: Court Orders Fair Hearing and Timely Resolution Within 45 Days

HC in W.P.(C) 4922/2025 under Article 226 addressed a GST registration cancellation notice. The Court directed completion of proceedings within 45 days, mandated a personal hearing for the Petitioner, and ensured notice communication through portal, email, and mobile number. The petition was disposed of, emphasizing the potential business impact of GST registration cancellation.

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The Delhi High Court, in W.P.(C) 4922/2025 under Article 226 of the Constitution, addressed the petition challenging the Show Cause Notice dated 19th March 2024 issued by the Commissioner, Department of Trade and Taxes, GNCTD, seeking cancellation of the Petitioner's GST registration. The Court noted that the Petitioner's GST registration had been suspended since the issuance of the notice and that despite a reply being filed, the proceedings had not concluded. Emphasizing that cancellation of GST registration can "completely bring the business of any entity or individual to a standstill," the Court directed that the proceedings be completed within 45 days. It further mandated that the Petitioner be granted a personal hearing, with notice uploaded on the portal and communicated via specified email and mobile number. The petition was disposed of accordingly, with all pending applications also disposed.

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