As per case facts, the Petitioner's GST registration was cancelled following a show-cause notice alleging non-existent business activities at the declared premises. The Petitioner had submitted an email reply explaining ... their absence due to a centralized accounting system and travel difficulties, requesting an extension and a personal hearing, but the final cancellation order was issued without reference to this reply, without assigning reasons, and without granting the requested hearing. The question arose whether the impugned cancellation order, passed without considering the Petitioner's explanation and without granting a proper hearing, was legally sustainable. Finally, the Court ruled that the impugned order was unsustainable in law and required reconsideration. The Court directed that the Petitioner's explanation, which included valid reasons for their absence and the production of documents proving ongoing business, must be properly considered, and a due opportunity of hearing must be given. The Court also noted that the Petitioner had obtained fresh registration and would file an application to cancel the earlier registration, which should also be taken into account.