Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged SCN dated 20.6.2022. The counsel for the petitioner submitted that no documentary material was relied on in substantiation of one line cryptic reason mentioned in the notice. The opportunity to defend ought to have been given to the petitioner. The court observed that subsequent to filling of the petition, the detailed SCN was delivered to the petitioner. Therefore, the ground raised in the petition, no longer remained available to be advanced.

Held that:- The Hon’ble High Court set aside the impugned notice dated 20.6.2022 and directed that the petitioner shall be given time till 15th April, 2023 to submit its reply. The date of personal hearing within this period may also be fixed. The decision shall be rendered by the competent authority within three weeks from the date when the hearing is completed.