Section 29 of the CGST Act, 2017--- Cancellation of Registration —- The petitioner challenged SCN for cancellation of Registration dated 8th August, 2022. The Petitioner’s case is that this order has been issued in the show cause notice itself without affording any opportunity to Petitioner of being heard.

Held that:- The Hon’ble Court issued notice for 10.10.2022. In the meanwhile, there shall be ad-interim stay to the effect and operation of the impugned SCN dated 08.08.2022.