Section 29 of the CGST Act, 2017 --- Cancellation of GST Registration —- The petitioner challenged SCN dated 13.03.2023, whereby the petitioner’s GST Registration was suspended. The court observed that the SCN is deficient. It does not sufficiently disclose the reasons why the petitioner’s Registration was suspended or was proposed to be cancelled. A SCN must clearly set out the reasons for proposing an adverse action in order for the noticee to respond to the same.

Held that:- The Hon’ble Court set aside the impugned SCN and restored the petitioner’s Registration. This would not preclude the respondent from issuing a fresh SCN, clearly setting out the reasons for proposing to cancel the petitioner’s Registration.