Cancellation of GST Registration without Giving Opportunity to Respond: Calcutta HC Directs to apply for Revocation u/s 30 of CGST Act

The Calcutta High Court directed the GST authorities to allow the petitioner to apply for the revocation of their cancelled GST registration under Section 30 of the CGST Act, as the cancellation was done without providing an adequate opportunity to respond. The court emphasized the principles of natural justice, stating that before such adverse action is taken, the affected party must be given a fair chance to present their case. This order underscores the importance of due process in administrative proceedings related to GST registration and ensures that businesses are not unfairly penalized without a proper hearing, aligning with the statutory provisions and principles of fairness.