Personal hearing in GST revocation proceedings directed after retrospective cancellation, with decision required within two months.

Retrospective cancellation of GST registration was followed by a pending revocation application, and the petitioner complained that no personal hearing had been granted. The Delhi HC directed the adjudicating authority to serve notice on the petitioner through the stated email address and mobile number, afford a personal hearing, and then decide the revocation application within two months. The writ petition was disposed of on those directions, ensuring consideration of the revocation request after hearing the petitioner.

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Issues: Whether the petitioner was entitled to a personal hearing and timely decision on the pending revocation application after retrospective cancellation of GST registration.

Analysis: The revocation application was stated to be pending and the petitioner complained that no personal hearing had been granted. To address this grievance, the Court directed that a personal hearing be afforded and that notice be served on the petitioner through the specified email address and mobile number. The concerned adjudicating authority was further directed to decide the revocation application within two months after giving the hearing.

Outcome: The writ petition was disposed of with directions to grant a personal hearing and decide the revocation application within two months.

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