Section 29 of the CGST Act, 2017 – Cancellation of Registration –- The  intra Court appeal filed against the order dated 11th May, 2022, vide which the writ petition challenging the rejection of the revocation application were dismissed on the ground that an appellate remedy is available. The appellant submitted that though the notice stated an adverse report is separately attached, but no attachment was there to the said notice. Thereafter, without affording any opportunity, the registration was cancelled on the very same date. The order has been passed without taking into consideration any of the grounds raised by the appellant and without adequate opportunity. The court observed that the order passed by the authority cancelling the application for revocation is devoid of reasons. None of the grounds raised by the appellant has been dealt with. It is high time that the Commissioner of Commercial Taxes takes note of the manner in which the subordinate officers have been dealing with cases, more particularly matters concerning cancellation of registration. Since the enactment under which they are functioning is a new enactment, the officers are required to be sensitized on this issue. There has been total violation of principles of natural justice, the order of rejection of the revocation application is a non-speaking order without considering the vital facts, the Court is inclined to set aside such an order.

Held that:- The Hon’ble High Court set aside the order passed in the writ petition and the order of rejection of the application for revocation and remanded the matter to the original authority. The original authority is directed to issue a comprehensive SCN to the appellant and should be duly supported by documents or other evidence or material. The appellant should be granted not less than 15 days’ time to submit her reply. Thereafter, the authority shall afford an opportunity of personal hearing to the appellant or her authorized representative, and thereafter proceed to pass a speaking order on merit and in accordance with law, not later than 10 days from the date on which the personal hearing is concluded.