GST registration cancellation set aside after defective notice service and payment of dues, with restoration subject to verification.

Cancellation of GST registration could not be sustained where the show-cause notice was not served in the prescribed modes, and the taxpayer had already paid the dues and fine. The court noted that the revocation request had remained unattended and, on those facts, set aside the cancellation. The authorities were directed to verify whether any further amount remained payable and to notify the taxpayer if a balance was found due, after which restoration of registration was to follow.

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Issues: Whether the cancellation of the petitioner's GST registration could be sustained when the show-cause notice was not received and the petitioner had subsequently paid the dues, and whether the registration was liable to be restored.

Analysis: The cancellation order was challenged on the ground that the show-cause notice was never served in the prescribed modes. The record also showed payment of the GST dues and fine, followed by a request for revocation that remained unattended. In view of these facts, the cancellation was not allowed to stand, and the authorities were directed to verify whether any further amount remained payable and to notify the petitioner if any balance was found due.

Conclusion: The cancellation of GST registration was set aside, and the petitioner was entitled to restoration of registration upon completion of verification and payment of any remaining dues.

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