Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged the SCN dated 26.8.2022, whereby registration of the petitioner was proposed to be cancelled.

Held that:- The Hon’ble High Court directed that the petitioner shall be given time of 15 days to submit reply and documents in support of reply. The date of PH within a period of 15 days thereafter also be fixed to provide a reasonable opportunity of being heard and the authority within a period of three weeks thereafter shall render decision on merits.