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of <h1>Registration cancellation set aside for denial of natural justice; fresh show cause notice and personal hearing ordered within eight weeks</h1> HC held cancellation of registration violated principles of natural justice because no oral/physical hearing was afforded and adverse material was not ... Cancellation of registration of petitioner - no physical/ oral hearing in the matter was afforded to Petitioner - adverse material has not been confronted to Petitioner - violation of principles of natural justice - HELD THAT:- Upon perusal of the SCN, it appears that it is not clear before whom the petitioner was required to appear. Accordingly, the petitioner did not appear and registration was cancelled. Thereafter, the petitioner filed an appeal under Section 107 of the GST Act, which was also dismissed on the ground of delay in submission of the appeal. The petitioner may be granted another opportunity to present his case before the relevant officer - The department is directed to issue a fresh show cause notice upon the petitioner by email or by registered post. Once the same is done, the petitioner should appear and after granting a personal hearing to the petitioner, the necessary orders should be passed within a period of eight weeks from date. Petition disposed off. Writ petition sought issuance of writs in the nature of 'Certiorari' to quash (i) the ex-parte cancellation of GST registration under section 29(2)(b) of the GST Act, 2017 (Form GST REG-19 dated 25.07.2024) alleging a 'patent breach of Principal of natural justice' since 'No physical/ oral hearing in the matter was afforded to Petitioner' and adverse material was not confronted, and (ii) the appeal order dated 26.09.2025 dismissing the appeal as barred by limitation. The court observed the show cause notice dated 13.05.2024 did not clearly specify before whom the petitioner was required to appear, resulting in non-appearance and subsequent cancellation. In the interests of justice the impugned cancellation order and the appellate order were 'quashed and set aside.' The department is directed to issue a fresh show cause notice by email or registered post; grant a personal hearing to the petitioner; and pass the requisite orders within eight weeks from the date of service of the fresh notice.
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