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of <h1>Firm's GST registration cancellation notice upheld but personal hearing ordered within three months</h1> <h3>M/s Alfa Enterprises Versus The Principal Commissioner & Anr.</h3> M/s Alfa Enterprises Versus The Principal Commissioner & Anr. - TMI Summary:The Delhi High Court, in W.P.(C) 8149/2025, addressed a petition under Articles 226 and 227 of the Constitution challenging the Show Cause Notice (SCN) dated 23rd January 2025 issued by the CGST Department seeking cancellation of the Petitioner-firm's registration on grounds of being non-functional. The Court noted that the Petitioner had filed a reply but no decision had been taken on the SCN.Relying on precedent (W.P. (C) 7019/2025, M/s V S Enterprises vs. The Commissioner DGST & Anr), the Petitioner requested a fresh inspection. The Court held that such a request should be made before the Adjudicating Authority and declined to quash the impugned SCN.Importantly, the Court directed the Respondent-Department to grant the Petitioner a 'personal hearing' and to conclude the SCN proceedings within three months, recognizing the adverse impact of the suspension on the Petitioner's business.The petition was disposed of accordingly, with all pending applications also disposed of.
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