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2024 (1) TMI 1246 - DELHI HIGH COURTSeeking restoration of the GST registration of the petitioner that has been cancelled - registration was obtained by mis-statement or suppression of facts - no opportunity of hearing granted - violation of principles of natural justice - HELD THAT:- In the facts of the present case since petitioner has responded to the show cause notice and filed a reply which is not in commensurate with the reasons mentioned for the cancellation, an opportunity needs to be granted to the petitioner to file a detailed response to the show cause notice and thereafter for the authorities to re-adjudicate the show cause notice. The cancellation order dated 21.07.2023 is set aside. Petitioner is granted one week’s time to file a detailed response to the show cause notice. Thereafter, the authority shall dispose of the show cause notice within a period of 30 days. Petitioner shall also be afforded an opportunity of personal hearing. Petition disposed off.
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