GST registration cancellation requires proper hearing and strict compliance with the Act, Rules, and registration instructions. Cancellation or disposal of GST registration applications must be undertaken by the Proper Officer in strict accordance with the GST Act, the Rules made thereunder, and the instructions issued from time to time on registration. Before any cancellation decision, the taxpayer must be given adequate opportunity of being heard. The direction stresses fair and lawful handling of registration matters so that no undue harassment is caused to taxpayers.