2026 (8) TMI 1379

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....Standing Counsel, CGST for all the respondents. 2. The petitioner is a registered assessee under the provisions of the Central Goods and Services Tax [CGST] Act, 2017 ['the CGST Act', for short] and on filing of an application, he was granted GST Registration Certificate bearing no. 18AADFH8790B1ZA on 20.09.2017 with 01.07.2017 as the date of liability. 3. On 04.02.2026, a Show Cause Notice in Form GST REG-31 was issued to the petitioner by the Proper Officer with Reference no. ZA180226004369K in terms of Rule 21A of the CGST Rules, 2017. In the said Show Cause Notice, it was mentioned that it had come to notice that the petitioner-assessee did not furnish returns for a continuous period of six months or for a continuous period of two....

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....of cancellation of registration on 06.04.2026 under Section 30, CGST Act. On Registration of the revocation application as Application Reference no. AA180426003053P, the Proper Officer had issued a Show Cause Notice on 20.04.2026 to the petitioner observing that all Government dues were not paid and the petitioner was asked to submit proof of payment of late fees of GSTR-1 and interest paid, if any. By the Show Cause Notice, the petitioner was directed to furnish a reply within seven working days from the date of service of the Notice. It was further observed that if the petitioner would fail to furnish a reply within the stipulated date or fail to appear for personal hearing on 'the appointed date and time', the case would be decided ex-pa....

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....o the petitioner-assessee, who in the event an adverse order is passed, is to be visited with serious consequences. Thus, it cannot be said that the petitioner was afforded a proper and effective opportunity of being heard prior to the Order of Rejection dated 07.05.2026, which is pre-judicial to his interests. 9. The above extract of the impugned Order dated 07.05.2026 does to indicate that the impugned Order is cryptic and non-speaking in nature. Moreover, due to denial of a proper and effective opportunity of personal hearing by due intimation of the appointed date and time on the part of the Proper Officer before passing of the adverse order, the impugned Order is not sustainable in law. On such ground, the impugned order is liable t....