Section 29 of the CGST Act, 2017 — Cancellation of the registration -- The petitioner challenged the order cancelling the registration, for non filing of returns for a period of six months. The petitioner had filed returns for the defaulted period but did not file any appeal. The counsel for the petitioner relie on the judgment of the Madras High Court in Suguna Cut Piece Centre vs. Appellate Dy. Commissioner and the judgment of a Division Bench of the Gujarat High Court in Aggarwal Dyeing and Printing Works v. State of Gujarat. The court observed that the SCN shows that the same has been issued in Form GST Reg 31, which is for suspension of revocation and not for cancellation of registration. The notice is absolutely vague and it is not clearly specified with any clarity, the reasons for proposing cancellation even the period for which there was alleged failure to file returns is not specified.

Held that:- The Hon’ble High Court quashed the impugned order and directed the petitioner to file all defaulted returns together with tax, late fee, interest, penalty etc., within a period of two weeks.