Section 29 of the CGST Act, 2017 — Cancellation of Registration — The petitioner challenged SCN dated 18.08.2022, whereby, he has been called upon to explain as to why proceeding for cancellation of registration be not initiated against him. The counsel for the petitioner submitted that no reason has been provided in the SCN. And the same lacks in all material details so as to enable the petitioner to submit proper reply to the same. He placed reliance upon the decision of the Apex Court in the case of Commissioner of Central Excise, Bungalore vs. Brindavan Beverages (P.) Ltd. The court observed that the show cause notice suspending the GST registration of the petitioner w.e.f. 18.08.2022 is due to the proceedings initiated against the petitioner under the GST Act for violation of the provisions in issuing invoice or bill without supply of goods & wrongful availment of the benefits under the Act. The petitioner should furnish a proper reply to the SCN.

Held that:- The Hon’ble High Court directed the petitioner to submit his reply to the SCN, within a period of two weeks, the competent authority shall consider and decide the same in accordance with law.