Section 29 of the CGST Act, 2017  — Cancellation of GST Registration –-- The petitioner challenged a SCN for cancellation of registration dated 19.09.2022. The grievance of the petitioner is that while issuing SCN, simultaneously order of suspension of registration w.e.f. 19.09.2022 was also passed without affording any opportunity of hearing and/or without assigning any reason thereof. The ground put forth in the SCN was that the petitioner claimed excess ITC during the year 2019-2020 and also claimed ineligible ITC. The counsel for the petitioner, submitted that though the petitioner had replied to the impugned SCN on 11.11.2022 and 23.11.2022, the respondent authority did not communicate any decision and kept suspending the registration.

Held that:- The Hon’ble High Court directed the respondent No.4, to consider the explanation submitted to the SCN within a period of 2(two) weeks. In any event, if the explanation is not considered and the final orders are not passed, the suspension order shall stand revoked.