GST registration cancellation notice required re-inspection, reply consideration and personal hearing before final adjudication.

A challenge to a GST registration cancellation show cause notice was not decided on the merits because adjudication had not yet been completed and further factual verification was required. The Delhi HC directed re-inspection of the declared premises, took the petitioner's reply on record, and required a personal hearing before the adjudication order is passed in accordance with law within the stipulated time. The petition was disposed of on those directions, leaving final determination to the adjudicating authority after verification and hearing.

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Issues: Challenge to a show cause notice proposing cancellation of GST registration, where the adjudication had not yet been completed, and the petitioner sought re-inspection of the declared place of business.

Analysis: The notice had not been decided, and the matter required further factual verification. The Court directed re-inspection of the petitioner's premises, took the reply on record, and directed grant of personal hearing before passing the adjudication order in accordance with law within the stipulated time.

Outcome: The petition was disposed of with directions for re-inspection, consideration of the reply, and personal hearing before final adjudication.

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