Section 29 of the CGST Act, 2017— Cancellation of Registration -– The petitioner challenged the legality and validity of the order dated 24.03.2021, whereby the registration certificate granted to the petitioner was cancelled, on the ground of gross violation of principles of natural justice. The Court observed that it was a case of non-filing of return for six months and the very nature of notice has been held by this Court in the decision of Aggrawal Dyeing as cryptic and unsustainable under law. The consequential order also is cryptic. The authority concerned has not even determined the amount payable pursuant to such cancellation. The repeated actions on the part of the officers of issuance of notice had also seriously frowned upon the non following of the decision.

Held that:- The Hon’ble High Court set aside the show cause notice and the order of cancellation of registration with a direction to respondent to issue fresh notice with particular reasons incorporating the details and a reasonable opportunity of hearing to writ applicant and to pass appropriate speaking order.