Lack of Hearing Opportunity: Delhi HC directs to Restore GST Registration Cancellation Application

The Delhi High Court ordered the restoration of a GST registration cancellation application, citing a lack of opportunity for the applicant to be heard. The petitioner argued that the cancellation was done without proper notice or a chance to present their case. The court ruled in favor of the petitioner, emphasizing the importance of fair hearing practices in administrative procedures. This judgment underscores the necessity of following due process in GST registration cancellations and highlights the courts' role in safeguarding the rights of businesses affected by administrative decisions.