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<h1>Procedural fairness in GST cancellation: failure to record reasons or hear registrant requires fresh adjudication and hearing.</h1> Cancellation of GST registration issued without recorded reasons and without considering the registrant's emailed reply, extension request, or request for ... Cancellation of GST registration - principles of natural justice / opportunity of hearing - failure to assign reasons - reconsideration and remand for fresh decision - consideration of subsequent registration / application for cancellation - HELD THAT:- As seen from the final order impugned before this Court cancelling the registration, no reasons have been assigned for such cancellation. There is no reference to the reply submitted by the Petitioner or to the request for extension of time. In such circumstances, the impugned order is not sustainable in law and requires reconsideration after properly adverting to the reasons stated by the Petitioner. The explanation offered by the Petitioner ought to have been taken into consideration. The Petitioner further submits that valid reasons were explained for their absence from the declared place of business and several documents have been produced before this Court to establish that business activities were indeed being carried out. It is also submitted that the Petitioner has subsequently obtained fresh registration. Thus, the impugned order has to be revisited after giving due opportunity of hearing to the Petitioner. Writ petition disposed by directing reconsideration of the cancellation order. Issues: Whether the impugned cancellation of GST registration is sustainable where the cancellation order does not record reasons and does not advert to the reply and request for personal hearing submitted by the registrant.Analysis: The order cancelling registration was issued without assignment of reasons and contains no reference to the petitioner's email-reply, request for extension of time, or request for personal hearing. Evidence was placed before the Court that explanations and documents had been produced to show business activity at the declared place and that a fresh registration had been subsequently obtained. The matter therefore requires fresh adjudication which takes into account the petitioner's submissions and any application for cancellation of the earlier registration in view of the subsequent registration.Conclusion: The cancellation order is unsustainable and the matter is to be reconsidered after affording the petitioner an opportunity of hearing; any application for cancellation of the earlier registration arising from the subsequent registration shall also be considered before deciding on the show-cause notice dated 26.09.2023.
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