GST Registration cancellation without opportunity of being heard

In a significant ruling, the Delhi High Court has held that the physical verification of the business premises without notice for granting GST registration would be invalid as the same is in violation of the principles of natural justice.

The division bench of Justice Rajeev Shakdher and Justice Taravitasta Ganju has noted that the proper officer opted to have the petitioner's business premises inspected, albeit without the presence of its authorised representative. Had notice or intimation been given, the glitch could have been overcome.

The cancellation of registration was based on the show cause notice. The show cause notice, in turn, refered to a letter received from the Deputy Commissioner (DC), CGST—Delhi South Commissionerate. The respondents/department suspended the registration of the petitioner 

The petitioner contended that if the proper officer opted for physical verification of the petitioner's business premises

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