2026-VIL-750-PAT
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SGST High Court Cases

GST - Cancellation of GST Registration - Violation of Principles of Natural Justice - Denial of Personal Hearing as Mandated by Section 75(4) of the CGST Act, 2017 – Rejection of appeal for revocation of cancellation on the ground of Limitation - Whether the cancellation of registration can be sustained when no personal hearing was afforded to the taxpayer in violation of the principles of natural justice - HELD - The cancellation is liable to be set aside on the ground of violation of the principles of natural justice as embodied in Section 75(4) of the Act, which casts a duty upon the respondent authorities to give personal hearing to the taxpayer. It is settled law that at least three dates are required to be fixed for personal hearing before passing an order of cancellation. In the present case, the respondent authorities had not issued any separate notice giving the petitioner an opportunity of personal hearing and had proceeded to cancel the registration based only on the show cause notice without following the statutory procedure – Further, the impugned orders are liable to be set aside on the ground that it has been issued by the authority whose name and designation is not shown and at the relevant time even as it was mandatory to provide DIN Number - The Appellate Authority though dismissed the appeal on the ground of limitation but on the face of the conclusion, the respondent authorities have committed jurisdictional error which has an adverse consequence in form of affecting the livelihood of the petitioner - The order of cancellation is set aside and the respondent authorities are directed to restore the registration of the petitioner forthwith - The writ application stands allowed with cost to Respondent
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