The Delhi High Court has reiterated that cancellation of GST registration without granting the taxpayer an opportunity to be heard is illegal. In recent cases, authorities were found to be issuing cancellation orders solely based on show-cause notices without conducting personal hearings. The Court clarified that such actions are a direct violation of Section 29 of the CGST Act and Article 14 of the Constitution. The judgment reinforces procedural fairness in GST proceedings and strengthens the position of small businesses facing arbitrary cancellations.