Section 29 of the CGST Act, 2017 --- Registration –- The petitioner challenged the impugned SCN for cancellation of registration of the petitioner and suspending the registration of the petitioner by the same impugned SCN itself. The petitioner submitted that the same was passed without providing any opportunity of hearing to him and the order is a nonspeaking order and also there is non-application of mind. The court observed that no reason has been given in the impugned order of cancellation and it is a non-speaking order and is not sustainable in law. The allegation in the impugned show-cause notice is very vague and for the ends of justice a person against whom a SCN has been issued, he should be at least provided in brief the basis of such allegation so that the person can meet the allegations.

Held that:- The Hon’ble High Court set aside the Impugned SCN and directed that  Impugned order of suspension will remain suspended till the reply to the impugned SCN is given and hearing is given on the same and is disposed of by passing a reasoned and speaking order in accordance with law.