GST Registration Cancellation Set Aside For Lack Of Proper Hearing Opportunity

The petitioner, Ind Korosho Exim, filed a writ petition challenging the order dated February 4, 2026, issued by the Commercial Tax Officer, which cancelled the firm’s GST registration. The impugned order was passed ex-parte, allegedly due to the petitioner’s failure to provide a sufficient response to the show cause notice issued in Form GST Reg-17.

The petitioner approached the High Court seeking the quashing of the cancellation order and a direction for the restoration of their GST registration, citing that they were not given an adequate opportunity to present their case.

Main Issue: Whether the cancellation of the petitioner’s GST registration can be sustained when the impugned order was passed in the absence of a proper reply and without providing the petitioner an adequate opportunity of being heard.

HC’s Ruling: The High Court allowed the writ petition and set aside the order. The Court noted that the impugned order was passed without considering a proper reply from the petitioner. Thus, the matter was remitted back to the respondent (Commercial Tax Officer) to pass a fresh order on merits and in accordance with the law.

The petitioner was directed to file a comprehensive reply to the show cause notice in Form GST Reg-17 within 30 days of receiving the order. The respondent was further instructed to provide due notice to the petitioner before passing a final order.

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