2026-VIL-914-CHG
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SGST High Court Cases

GST - Cancellation of Registration - Validity of Show-cause Notice and Cancellation Order - Violations of Natural Justice - Petitioner was granted seven days to file reply but no date and time was specified for personal hearing. Physical verification was conducted on 21.8.2025 and 19.8.2025 but verification report was not uploaded till passing of final order. Registration was cancelled with retrospective effect from 11.12.2020 - Whether the show-cause notice and cancellation order passed without specifying date and time for personal hearing and without uploading physical verification report within stipulated period are valid and in compliance with the provisions of Rule 22(1) read with Form GST REG-17 and Rule 25 of the CGST Rules, 2017 - HELD – The Form GST REG-17 read with Rule 22(1) makes it mandatory that the authority concerned must assign reasons for cancellation and grant seven working days time to file reply, and at the same time is under obligation to afford an opportunity of personal hearing by specifying date and time. The SCN issued without specifying date and time for personal hearing was issued in contravention to provisions of REG-17. Rule 25 requires that physical verification report along with other documents including photographs shall be uploaded within fifteen working days following the date of verification. In the present case physical verification was carried out but documents were not uploaded till passing of final orders, thereby violating provisions of Rule 25 - The order is wholly without jurisdiction and in violation of natural justice principles. The SCN and order of cancellation of registration are quashed. Respondent is at liberty to initiate fresh proceedings strictly in accordance with REG-17 and Rule 25 of CGST Rules - The writ petition is allowed
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