Section 29/30 of the CGST Act, 2017—Cancellation of GST Registration —-The petitioner challenged the order dated 6.10.2021, whereby the application filed for revocation of cancellation of registration has been rejected, as well as the Appeal order dated 7.12.2021, whereby the appeal has been dismissed. The court observed that this case is squarely covered by the judgment of this Court in the case of M/S Chandra Sain. The manner in which the GST authorities have issued the show cause notice which from the bare perusal of the notice dated 28.08.2021 is reckless and as vague as it can be. Even the order dated 06.10.2021 is not only arbitrary but a reckless exercise of power which led to denial of the rights of freedom and business guaranteed under Article 19 of the Constitution of India, as such, the orders and the show cause notice can never pass the test of Article 14 of the Constitution of India.

Held that:- The Hon’ble High Court set aside the orders and directed the respondents to pass a fresh order after hearing the petitioner and taken into account the ITR returns filed by the petitioner, in accordance with law, with all expedition preferably within a period of four weeks. Further directed that a copy of this order be sent to the Ministry of Finance to ensure that this kind of SCNs are not issued in future.