Section 29 of the CGST Act, 2017--- Registration —- The petitioner challenged the impugned SCN dated 14th February, 2022 and prayed for directions to the Respondents to remove the suspension of GST Registration. The counsel for the Petitioner stated that the impugned SCN is vague and does not specify the reason as to why the cancellation proceedings have been initiated against the Petitioner. The reason mentioned in the show cause notice dated 14th February, 2022 specifies the ground as “OTHERS”. This SCN has thrown the Petitioner out of business which is violative of Article 19(l)(g) of the Constitution of India. The court observed that the petitioner’s registration has been lying suspended for more than forty days.

Held that:- The Hon’ble High Court issued notice for 4th August, 2022. Further stayed the impugned notice and directed for restoration of the GST Registration of the petitioner.