Section 29 of the CGST Act, 2017 — Cancellation of Registration  —-- The appeal has been filed challenging an order passed by the learned Single Bench declining to grant interim relief sought for. The court observed that the appellate authority was solely guided by the action taken by the tax authorities without examining the specific facts and circumstances of the case. The order passed by the appellate authority to be a non-speaking order in the sense that there is no independent finding rendered by the appellate authority qua the allegation against the appellants.

Held that:- The Hon’ble High Court set aside the the order passed by the appellate authority and remanded the matter is back to the appellate authority for fresh consideration after affording an opportunity of personal hearing to the authorised representative of the appellants.