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GST Registration cannot canceled without Prior Notice

GST Registration cannot be canceled without issuing any notice or providing an opportunity of being heard as the GST law provides for the procedure to be followed for cancellation of registration 

The registration granted under GST can be canceled for specified reasons. The cancellation can either be initiated by the department on their own motion or the registered person can apply for cancellation of their registration. In case of death of a registered person, the legal heirs can apply for cancellation.

In case, GST officer has reasons to believe that the registration of a person is liable to be cancelled, a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled; will be issued. 

Thus it is necessary to issue a notice or provide an opportunity of being heard before canceling GST Registration.

[Annapurna International vs. State of U.P. & 5 Others [2017 (11) TMI 1021 –Allahabad High Court]

Background – 

The Petitioner-Assessee preferred this petition before the Honourable High Court of Allahabad on the grounds that the website depicts the registration as canceled whereas cancellation order has not been issued and an opportunity of being heard was not provided.

Disputes involved / Points of dispute:

The registration of the Petitioner-Assessee is depicted as canceled on the GST portal without having received the order of cancellation and without providing an opportunity of being heard.


On behalf of the Assessee: The Petitioner-Assessee contends that their registration was canceled without providing a copy of the order canceling the registration and without providing an opportunity of being heard.

Scope of decision

The Honourable High Court directed the Counsel representing the Respondent-Department to seek instructions whether the Petitioner-Assessee’s registration has been canceled. If yes, then it was also directed to the furnish the details of the Authority and the reasons for cancellation. The matter was posted for hearing on 05.10.2017. However, the status of the case, presently, is not known.


The GST law provides for the procedure to be followed for cancellation of registration. It is specified that before cancellation of the registration an opportunity of being heard should be provided and thereafter, an order canceling the registration should be issued to the assessee.

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