Section 29 of the CGST Act, 2017 – Cancellation of Registration —-- The petitioner challenged the order dated 20.10.2022 regarding cancellation of the petitioner’s GST registration. The court observed that both show cause notice as well as the order of cancellation of registration is dubious enough and failing to divulge the misdeed or fraud allegedly committed by the petitioner. Both of them are not clear enough to understand the mind of the issuing authority. In similar circumstances, Hon’ble High Court of Telangana has set aside the impugned order of cancellation of the GST registration of the petitioner therein.

Held that:- The Hon’ble High Court set aside the impugned order dated 20.10.2022 and SCN dated 01.10.2022 giving liberty to the  respondent to issue fresh show cause notice indicating therein the clear reasons for the violations if any and give sufficient time to the petitioner herein to submit objections/reasons and consider the same and pass an appropriate order.