HC Sets aside GST Number cancellation order when SCN issued gave no date and time of hearing

HC Sets aside GST Number cancellation order when SCN issued gave no date and time of hearing In this matter, a show-cause notice (SCN), dated 02.12.2019, was issued to the petitioner. The SCN gives no details as to the date and time on which the petitioner’s authorized representative was to present himself for a personal hearing, before the adjudicating authority. This is apart from the fact that Mr. Rai (Counsel of Petitioner) says that neither the show cause notice dated 02.12.2019, nor the subsequent order canceling the petitioner’s GST registration was received by the petitioner. The record shows that the order canceling the petitioner’s GST registration was passed, on 11.12.2019. A close perusal of the order dated 11.12.2019, whereby the petitioner’s registration was canceled, shows [as also submitted by Mr. Rai] that, in fact, there was no demand outstanding qua the petitioner. Delhi High Court in view of the above set aside the order canceling the petitioner’s GST registration.