GST cancellation show cause notice not quashed at threshold; court directed personal hearing and timely completion of proceedings.

A writ court will ordinarily not quash a GST cancellation show cause notice at the threshold while the adjudicatory process remains pending; the challenge to the notice was therefore declined. The court noted that the petitioner could seek re-inspection before the adjudicating authority. At the same time, the petitioner's request for a personal hearing and early disposal was accepted, and the department was directed to grant a hearing and conclude the cancellation proceedings within three months.

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Issues: (i) Whether the show cause notice seeking cancellation of GST registration was liable to be quashed; (ii) whether the petitioner was entitled to a personal hearing and expeditious conclusion of the proceedings.

Issue (i): Whether the show cause notice seeking cancellation of GST registration was liable to be quashed.

Analysis: The petition challenged the notice issued on the basis that the petitioner-firm was found to be non-functional. The Court noted that a request for re-inspection could be made before the adjudicating authority and found no basis to interfere at the notice stage.

Conclusion: The request to quash the show cause notice was declined.

Issue (ii): Whether the petitioner was entitled to a personal hearing and expeditious conclusion of the proceedings.

Analysis: The Court recorded the petitioner's request for personal hearing and early disposal in view of the suspension consequences arising from the impugned notice.

Conclusion: The respondent-department was directed to grant a personal hearing and conclude the proceedings within three months.

Final Conclusion: The petition was not entertained on the prayer to quash the notice, but protective directions were issued for hearing and timely adjudication of the cancellation proceedings.

Ratio Decidendi: A writ court will ordinarily not quash a GST cancellation show cause notice at the threshold where the adjudicatory process is still pending, but may direct observance of hearing and timely completion of the proceedings.

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