The High Court set aside the order cancelling the petitioner's...

The High Court set aside the order cancelling the petitioner's GST registration effective July 31, 2021, on grounds of violation of principles of natural justice. Despite issuance of show cause notices on August 26, 2022 and December 1, 2022, the petitioner's registration had already been cancelled by that time. The petitioner claimed non-receipt of notices, and the service issue remained unclear. However, the petitioner's registration cancellation was reflected on the department's portal, indicating lack of opportunity to contest before the impugned order. Considering these factors cumulatively, the High Court remanded the matter to the Appellate Authority for fresh consideration of the appeal, following due process and disposing it on merits expeditiously by December 31, 2024.