O R D E R

1. The petitioner has filed the present petition, inter alia, impugning a Show Cause Notice dated 18.11.2020, calling upon the petitioner to show cause as to why its GST registration (No. GSTIN 07AAKPM6983C1ZF), not be cancelled.

2. The petitioner also impugns an order dated 27.11.2020, cancelling the petitioner’s registration, pursuant to the aforesaid Show Cause Notice.

3. The petitioner had filed an appeal against the said order dated 27.11.2020, which was rejected by the order dated 22.08.2022, on the ground that the same was filed beyond the period of limitation.

4. The impugned Show Cause Notice dated 18.11.2020 indicates that the petitioner’s registration was proposed to be cancelled for the reason that he had not filed his GST returns for a continuous period of six months.

5. The petitioner was called upon to file a reply within seven working days from the date of service of notice and also to appear for a personal hearing on the appointed date and time. However, the Show Cause Notice neither indicated the appointed date nor the time for the scheduled personal hearing.

6. Concededly, the impugned order dated 27.11.2020, cancelling the petitioner’s registration was passed, without affording the petitioner, sufficient opportunity to be heard.

7. It is the petitioner’s case that he was unwell and, therefore, had temporarily stopped his business. It is also relevant to note that the Show Cause Notice and the impugned order, cancelling the petitioner’s registration were issued while the COVID-2019 pandemic was raging.

8. The petitioner has also filed a statement indicating his turnover, the Input Tax Credit availed and the tax paid during the years 2017-2018, 2018-2019 and 2019-2020.The said statement indicates that the petitioner had ceased functioning from March, 2020.

9. Considering the mitigating circumstances, this Court finds merit in the petitioner’s contention that he could not respond to the Show Cause Notice for justifiable reasons.

10. It is also apparent that the impugned Show Cause Notice is clearly defective as it does not set out the date and time of personal hearing.

11. Considering that the impugned order dated 27.11.2020 cancelling the petitioner’s registration had been passed without affording, the petitioner, an opportunity to be heard, the same cannot be sustained.

12. The impugned order dated 27.11.2020 and the Show Cause Notice dated 18.11.2020 are set aside. Consequently, the order in appeal dated 22.08.2022 is also set aside. The respondents are directed to restore the petitioner’s registration as expeditiously as possible and, in any event, within a period of one week from today.

13. The petitioner would regularise the GST filings by filing the necessary up to date returns within a period of four weeks thereafter.

14. It is clarified that the restoration of the petitioner’s registration would not preclude the respondents from initiating appropriate proceedings for recovery of any tax, interest or penalty, if otherwise due from the petitioner, in accordance with law.

15. The petition is allowed in the aforesaid terms.