Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged the order of cancellation of registration is in breach of principle of natural justice being very cryptic and non-reasoned order and the appellate authority on the ground of its not having powers to condone the delay has chosen not to decide the matter on merit. The court following the Coordinate Bench’s decision in case of Aggarwal Dyeing & Printing Works, allowed petition on the ground of violation of the principles of natural justice..

Held that:- The Hon’ble High Court set aside the order and restored the registration of the petitioner forthwith and permitted the respondent to issue fresh show cause notice, in accordance with law.