Section 29 of the CGST Act, 2017 —– Cancellation of Registration - The petitioner challenged the action of the respondent authority in violating the principle of natural justice by issuing cryptic SCN as well as the cryptic order. The court relied upon the decision in Aggarwal Dying and Printing Works vs. State of Gujarat, which dealt with the issue of limitation. The court observed that the initial notice is of one line “Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of fix months.” And the order passed for cancellation of registration also of half life “Your request is no consider.” This is in clear violation of principle of natural justice.

Held that:- The Hon’ble High Court set aside the SCN and the impugned order granting a liberty to the respondent No.2 to issue a fresh SCN with particular reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicant and to pass appropriate speaking order on merit. Further restored the GST Registration of the applicant.