GST Registration Cancellation Set Aside as Hearing Was Fixed Before Reply Deadline

Mohit Singh Vs Union of India (Allahabad High Court) The petitioner was registered under the Central Goods and Services Tax Act, 2017 and was engaged in the business of old iron scraps. A show cause notice dated 15.12.2025 was issued alleging violation of Section 16 of the Act and directing the petitioner to file a reply within seven days and appear before the authority on 18.12.2025. The petitioner neither filed a reply nor appeared, leading to cancellation of his GST registration by order dated 07.01.2026. After learning of the cancellation order, the petitioner applied for revocation of can...