GST registration cancellation quashed for denial of meaningful hearing; fresh notice, personal hearing, and reconsideration ordered.

Cancellation of GST registration and the connected appellate rejection on limitation were set aside where the petitioner had not received a meaningful opportunity to present his case. The High Court required the matter to be reconsidered afresh by issuing a fresh show cause notice through email or registered post, granting personal hearing, and then passing a fresh order within the stipulated time. The operative effect was to restore the petitioner's right to be heard before any final decision on registration cancellation is made.

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Issues: Whether the order cancelling the GST registration and the appellate order rejecting the appeal on limitation were liable to be quashed, and whether the petitioner was entitled to a fresh opportunity of hearing before reconsideration of the matter.

Analysis: The cancellation of registration had been made after a show cause notice, and the subsequent appeal had been rejected on limitation. The Court found that, in the interests of justice, the petitioner should be given another opportunity to place his case before the competent officer. It therefore directed issuance of a fresh show cause notice by email or registered post, followed by appearance of the petitioner, grant of personal hearing, and a fresh order to be passed within the stipulated time.

Conclusion: The cancellation order and the appellate order were quashed, and the matter was directed to be reconsidered afresh after giving the petitioner notice and hearing.

Final Conclusion: The petitioner succeeded in obtaining interference against both orders, and the dispute was remitted for fresh consideration in accordance with natural justice.

Ratio Decidendi: Where cancellation of GST registration and the connected appellate rejection have resulted in denial of a meaningful opportunity of hearing, the matter may be reopened by directing fresh notice, personal hearing, and reconsideration on merits.

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