GST registration cancellation set aside for non-supply of field visit report and denial of a proper hearing.

GST registration cancellation was held unsustainable where the basis of action was an alleged absence of the principal place of business during a field visit, but the field visit report was not supplied and the petitioner was effectively denied a fair opportunity to respond. The record also incorrectly stated that a reply had been filed to the show cause notice. The cancellation was therefore set aside, and the matter was remanded for fresh adjudication after supply of the field visit report, receipt of the reply, and grant of a personal hearing.

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Issues: Whether the order cancelling GST registration deserved to be set aside and the matter remanded on account of non-supply of the field visit report and denial of a proper opportunity of hearing.

Analysis: The cancellation was founded on the allegation that the principal place of business was not found during field visit. The petitioner had not filed a reply to the show cause notice, while the impugned order recorded a reply that was not in fact filed. The field visit report forming the basis of the action had also not been supplied. In these circumstances, the petitioner had not been afforded a proper opportunity to respond to the notice and place its case before the adjudicating authority.

Conclusion: The cancellation order was set aside and the matter was remanded to the adjudicating authority for fresh consideration after supply of the field visit report, filing of reply, and grant of personal hearing.

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