GST registration suspension proceedings must conclude promptly, with personal hearing and proper notice before final cancellation action.

A writ petition challenged a show cause notice proposing cancellation of GST registration and the continued suspension of registration. The HC did not decide the validity of the notice or suspension, but directed that the cancellation proceedings be completed expeditiously and in any event within 45 days. It also required a personal hearing, with notice to be uploaded on the portal and communicated by email and mobile, ensuring the petitioner an opportunity to be heard before the proceedings conclude.

---

---

Issues: Challenge to the show cause notice proposing cancellation of GST registration and suspension of the registration, and whether the proceedings should be directed to be concluded within a fixed timeframe with a personal hearing.

Analysis: The petition was entertained under writ jurisdiction in view of the grievance that the cancellation proceedings had remained pending while the registration continued to stay suspended. The Court directed that the proceedings under the show cause notice be completed at the earliest and in any event within 45 days, and further directed that the petitioner be afforded a personal hearing with notice to be uploaded on the portal and communicated by email and mobile.

Outcome: No final adjudication was rendered on the validity of the show cause notice or the suspension of registration. The matter was disposed of with directions for expeditious completion of the proceedings and grant of personal hearing.

---