Writ interference refused in GST registration cancellation matter after repeated non-response to notices and hearings.

Writ interference was declined where GST registration had been cancelled retrospectively after repeated show cause notices and hearing opportunities, but the petitioner gave no effective response and remained indifferent to the proceedings. On those facts, the Delhi High Court refused to interfere with the cancellation and revocation-rejection orders. The petitioner was left free to apply afresh for GST registration.

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Issues: Whether the Court should interfere under writ jurisdiction to restore the petitioner's GST registration and set aside the cancellation and revocation-rejection orders.

Analysis: The petitioner's registration had been cancelled retrospectively after multiple show cause notices and opportunities, but no effective response was furnished to the notices or hearings. The Court found that the petitioner had been consistently indifferent to the proceedings and had not acted diligently. In these circumstances, the Court declined to exercise writ jurisdiction to interfere with the departmental orders, while leaving the petitioner free to seek fresh GST registration.

Conclusion: Interference was declined and the challenge to the cancellation and revocation-rejection orders failed.

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