Section 30 of the CGST Act, 2017 — Revocation of cancellation of registration –— The applicant challenged cancellation of registration notice dated 02.11.2021. The court observed that SCN is bereft on any material particulars or information. In the absence of any material particulars and the details, it is difficult for any individual to respond to such a vague show cause notice.

Held that:- The Hon’ble High Court quashed the impugned SCN. If the respondent is of the view that the applicant had obtained the GST registration by means of fraud, it shall be open for him to issue a fresh SCN in a physical form, which shall contain all necessary information.