GST registration cancellation notice: petitioner directed to file reply first, with departmental decision to follow after verification.

A challenge to a show cause notice concerning cancellation and suspension of GST registration was not taken up for immediate adjudication; the petitioner was first required to file a reply within the stipulated time. The petitioner was also directed to disclose any proceedings initiated by the CGST Department. The DGST Department was then directed to verify the record and decide the matter within the prescribed period after considering the reply, and the petition was disposed of on that basis.

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Issues: Whether the petitioner's challenge to the show cause notice for cancellation of GST registration and suspension of registration required immediate adjudication, or whether the petitioner should first be permitted to file a reply for consideration by the GST Department.

Outcome: The petitioner was directed to file a reply by the stipulated date, disclose any proceedings initiated by the CGST Department, and the DGST Department was directed to decide the matter within the prescribed time after verification, with the petition disposed of accordingly.

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