Section 29 of the CGST Act, 2017— Cancellation of Registration -– The petitioner challenged the order of cancellation of registration. The show cause notice was issued on 10.05.2022 under Section 29 of the Act, which was not sent to the petitioner physically nor any notice has been received by the petitioner by post or at his registered address. The petitioner was asked to appear in person failing which on ex-parte basis this was to be decided and no time for personal hearing was granted. The court observed that the acknowledgment receipt of the post sent through the register A.D. post is not on record. Further credibility of the petitioner is questioned on the ground that the business premise has remained close however, the respondent has not followed the required procedure so far as the spot visit is concerned. Much was debated on issuance of this notice through the Whatsapp and reliance is placed on the decision of the Apex Court in Suo Motu Petition 3 of 2020, the Court referred to Whatsapp, telegram, signal, etc. as the instant messaging services at the time when the physical delivery of notices, the post offices, courier company, etc. could not be visited due to the COVID- 19 lock-down. The provision itself is either for the postal through the speed post or registered A.D. post and hence, those two modes are to be required to be served. The court relied the decision of Aggarwal Dyeing and Printing Works and allowed the petition on the ground of violation of the principles of natural justice.

Held that:- The Hon’ble High Court set aside the impugned order dated 25.05.2022 and granted liberty to the respondent No.2 to re-issue the SCN dated 10.05.2022 with particular reasons incorporated with details through its registered email as well as through RPAD and thereafter to provide reasonable opportunity of hearing to the writ applicant and to pass appropriate speaking order on merit.