GST registration cancellation amid delayed revocation and conflicting Section 63 assessments based on GSTR-2A; cancellation orders set aside

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....Cancellation of GST registration was held vitiated for breach of natural justice where the taxpayer's revocation application remained undecided beyond the statutory time and the department failed to disclose its status, undermining the cancellation process; consequently, the show-cause notice, cancellation order, and appellate dismissal were set aside. Further, the department's stance was internally inconsistent: cancellation proceeded on the premise of no business activity at the premises, yet best-judgment assessments under section 63 for multiple prior years alleged continued business based on GSTR-2A; this contradiction rendered the impugned cancellation-related actions unsustainable. The separate section 63 assessment orders were left to be challenged through statutory appeals. - HC....