The cancellation of registration resulting from the show-cause notice without fixing a date for hearing and without waiting for any reply to be filed by the petitioner cannot be sustained.
Section 29 and 30 of the CGST Act, 2017— Cancellation of Registration – The petitioner prayed for cancellation of show cause notice for cancellation of the registration. The court observed that to such show cause notice no response can be given by any assessee. The show cause notice is as vague as possible and does not refer to any particular facts much less point out so as to enable the noticee to give his reply. The petitioner submitted that without fixing a date for hearing and without waiting for any reply to be filed by the petitioner, the cancellation order was passed on 30.07.2020. Although the cancellation order refers to a reply submitted by the petitioner and also about personal hearing, but neither he had submitted any reply nor afforded any opportunity of hearing.
Held that:- The Hon’ble High Court allowed the petition and set aside the show cause notice dated 20.07.2020 and the cancellation order dated 30.07.2020.