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2023 (3) TMI 876 - DELHI HIGH COURTCancellation of GST registration of petitioner - non-filing of GST returns for a continuous period of six months - opportunity of hearing not provided - violation of principles of natural justice - HELD THAT:- Considering that the impugned order dated 27.11.2020 cancelling the petitioner’s registration had been passed without affording, the petitioner, an opportunity to be heard, the same cannot be sustained. The impugned order dated 27.11.2020 and the Show Cause Notice dated 18.11.2020 are set aside. Consequently, the order in appeal dated 22.08.2022 is also set aside. The respondents are directed to restore the petitioner’s registration as expeditiously as possible and, in any event, within a period of one week from today. Petition allowed.
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