Section 29 of the CGST Act, 2017 —– Cancellation of Registration - The petitioner challenged SCN dated 02.11.2021 as also, the order dated 07.10.2022, cancelling the registration of the petitioner. The counsel for the petitioner submitted that the SCN is vague, cryptic and does not specify the reason for which the registration of the petitioner is proposed to be cancelled and therefore, there is clear violation of Principles on Natural Justice. Further, relied upon the decision of this Court in case of Aggarwal Dyeing and Printing Works Vs. State of Gujarat & Ors. The court in case of Aggarwal Dyeing has reiterated that the reasons are heart and soul of the order and non-communication of the same itself amounts to denial of reasonable opportunity of hearing resulting into miscarriage of justice. Further the SCN and the order, being without reasons are cryptic and deserve to be quashed.

Held that:- The Hon’ble High Court set aside the SCN and order and directed the respondents to restore the registration of the petitioner forthwith. Further granted liberty to the respondent to issue fresh notice to the petitioner.