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    <title>2025 (5) TMI 1188 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside an order canceling GST registration retrospectively, finding the petitioner was denied opportunity to be heard before the SCN and consequent order were passed. The court directed the Adjudicating Authority to consider petitioner&#039;s reply and conduct fresh proceedings with proper hearing. GST Portal access was ordered to be restored for uploading replies and accessing notices. The validity of the relevant GST notifications was left open, subject to pending SC decision in HCC-SEW-MEIL-AAG JV case. All rights and remedies of parties were preserved.</description>
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      <description>Delhi HC set aside an order canceling GST registration retrospectively, finding the petitioner was denied opportunity to be heard before the SCN and consequent order were passed. The court directed the Adjudicating Authority to consider petitioner&#039;s reply and conduct fresh proceedings with proper hearing. GST Portal access was ordered to be restored for uploading replies and accessing notices. The validity of the relevant GST notifications was left open, subject to pending SC decision in HCC-SEW-MEIL-AAG JV case. All rights and remedies of parties were preserved.</description>
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