Section 30 of the CGST Act, 2017 —–Revocation of Cancellation of Registration —- The applicant prayed for quashing the impugned SCN dated 14.12.2021 and the impugned order of cancellation of registration dated 30.12.2021. On 13.11.2021, his conveyance carrying goods was intercepted and on 17.11.2021, the detention order came to be passed. The applicant had co-operated in the inquiry but he was taken away by surprise about issuance of SCN dated 14.12.2021 for cancellation of Registration. On 17.12.2021, this Court was pleased to grant interim relief by directing respondent authority to consider the request for release of detained goods. On 30.12.2021, the writ applicant learnt about the order of cancellation of registration of the firm. The court observed that the SCN is not tenable in eye of law inasmuch as the same is found without any material particulars. The SCN should have referred to any material particulars as to in what manner the authority has prima facie found that the registration of the writ applicant has been obtained by means of fraud, willful misstatement or suppression of facts. The aforesaid action of the respondent authority is in breach of violation of principles of natural justice.

Held that:- The Hon’ble High Court quashed the SCN dated 14.12.2021 as well as the consequential order dated 30.12.2021 and remitted the matter back to the respondent Authority for denovo proceedings. The GSTIN registration of the writ applicant is directed to be restored.