Section 29 of the CGST Act, 2017 – Cancelation of Registration —-- The petitioner challenged the order dated 03.01.2022, whereby the registration of the petitioner was cancelled under Section 29 of the Act as well as the order dated 02.08.2022 whereby the appeal preferred by the petitioner was dismissed. The petitioner submitted that he could not reply the SCN on account of death of his mother. The court observed that they while deciding the matter of M/S Chandrasen, Sarda Nagar, Lucknow vs Union of India and others had held that the order of cancellation of registration or any other order passed either on administrative or on judicial side is without any reason and prima facie, without application of mind, the same does not stand the test of scrutiny under Article 14 of the Constitution of India.

Held that:- The Hon’ble High Court the allowed writ petition and set aside the order dated 03.01.2022 and permitted the petitioner to appear before the respondent along with the reply to SCN, within three weeks. In case, the petitioner appears along with the reply, the respondent shall proceed to pass a fresh order in accordance with law.