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<h1>Petition allowed; defective show-cause notice quashed for inconsistent reply period and appearance date, matter remitted for fresh notice</h1> HC allowed the petition, quashing the show-cause notice dated 12.03.2024 and the consequential order of cancellation dated 02.05.2024. The court found no ... Cancellation of GST registration of petitioner - failure to furnish returns for prescribed period - HELD THAT:- In the entire writ petition there is no mention of any reason why a written reply to the show cause notice was not submitted by the petitioner despite notice dated 12.03.2014 having been served upon him. The notice dated 12.03.2024 stated clearly that if the assessee fails to furnish a reply within the stipulated date or fails to appear for personal hearing on the date and time the case will decided ex parte on the basis of available records and on merits. It is found from a perusal of the notice dated 12.03.2024 that the petitioner was given 30 days time from the date of service of notice to submit his reply the 30 days time would continue till 12.04.2024, however, the petitioner was directed to appear before the Jurisdictional Officer before such time expired on 09.04.2024. The notice issued to the petitioner is bad in law. The notice dated 12.03.2024 is quashed. The Consequential Order dated 02.05.2024 is also quashed leaving it open for the respondent to issue fresh show cause notice to the petitioner. Petition allowed. Petitioner's proprietorship (registered Aug. 2022) faced GST cancellation via GST REG-19 dated 02.05.2024 following show-cause notice GST REG-17 dated 12.03.2024 for failure to furnish returns. The petition did not explain why no written reply to the show-cause notice was filed. The notice expressly warned that 'if the assessee fails to furnish a reply within the stipulated date or fails to appear for personal hearing on the date and time the case will decided ex parte on the basis of available records and on merits.' The notice gave 30 days from service (until 12.04.2024) to reply but simultaneously fixed a personal hearing on 09.04.2024, i.e., before expiry of the 30-day period and without specifying the venue. Notice was held bad in law; the cancellation order dated 02.05.2024 was quashed. Relief was limited: writ allowed to that extent, leaving respondents free to issue a fresh, legally valid show-cause notice.
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