FACTS & SUBJECT MATTER: 
That the show cause notice was uploaded on the GST portal, but was not otherwise communicated to the petitioner. Being a small business person, the petitioner was unaware of the posting of the show cause notice on the portal. Therefore, the petitioner could not reply to the show cause notice. By inviting my attention to the impugned order, learned counsel points out that the said order was issued mechanically as is evident from the reference to a reply dated 04.10.2022 in the first line followed by the statement in the second line that no reply was given. Petitioner also points out that sub-rule (4) of Rule 22 of the CGST Rules enables the authority to drop the proceedings for cancellation, if appropriate remedial action is taken by the registered person.

CASE LAW: Mr. V. Sasikumar (Proprietor) Vs GST Superintendent (W.P.No.451 of 2024 and W. M. P. Nos. 477, 479 of 2024 dated 11-01-2024 of Hon'ble Madras High Court)

ISSUE : Whether Order of Cancellation of GSTIN without providing reasonable opportunity is liable to set aside?

HELD: The Hon’ble Madras High Court allowed the petition on the following terms :
(i) The order dated 31.01.2023 cancelling the petitioner's GST registration is quashed.
(ii) As a corollary, the respondent is directed to restore the GST registration forthwith.
(iii) It is open to the respondent to issue a fresh show cause notice and take further action in accordance with law after providing a reasonable opportunity to the petitioner. Such show cause notice shall preferably be issued within a period of fifteen days from the date of receipt of a copy of this order.
(iv) While re-considering the matter, the respondent shall take note of sub-rule 4 of Rule 22 of the CGST Rules.
(v) There shall be no order as to costs.
(vi) Consequently, W.M.P.Nos.477, 479 of 2024 are closed.