Section 29 of the CGST Act, 2017 —– Cancellation of Registration -—- The petitioner prayed for quashing the SCN dated 07.12.2021 and the impugned order dated 17.12.2021, cancelling the registration of the petitioner with retrospective effect from 29.11.2017. The court observed that the final order cancelling the registration came to be passed on 17.12.2021. The court placed its reliance upon the recent pronouncement of this Court in the case of Sing Traders vs. State Of Gujarat; Special Civil Application No.6315 of 2022 decided on 06.04.2021.
Held that:- The Hon’ble High Court set aside the SCN as well as the final order and restored the GST registration.