GST registration cancellation set aside for premature hearing and denial of effective opportunity to respond

A GST registration cancellation made before the response period in the show cause notice had expired was treated as unfair where the personal hearing was fixed prematurely and the authority uploaded the order immediately thereafter. The process was held to deny an effective opportunity to explain the alleged default and to reflect undue haste, with no proper consideration of the taxpayer's explanation. The matter therefore required reconsideration after a meaningful hearing and a reasoned decision by the competent authority.

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Issues: Whether the order cancelling GST registration was liable to be set aside for want of adequate opportunity of hearing and for being passed in haste.

Analysis: The show cause notice allowed 30 days for response, but the personal hearing was fixed before that period expired and the cancellation order was uploaded immediately thereafter. The authority did not grant an effective opportunity to explain the default and proceeded without adequate consideration, which rendered the process unfair. The cancellation order was also unsustainable as it was passed in undue haste, and the matter required reconsideration after affording a proper hearing and recording reasons.

Conclusion: The cancellation order was set aside and the petitioner was entitled to a fresh opportunity before the competent authority.

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