Section 29 of the CGST Act, 2017 — Cancellation of registration –-- The petitioner challenged the legality and validity of the order dated 29.12.2020, whereby the registration of the petitioner has been cancelled, as well as the order-in-appeal dated 12.01.2023. The counsel for the petitioner submitted that petitioner did not receive the SCN and therefore did not submit reply. The court relied upon the judgment in the matter of M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-1) and observed that the there appears to be total non-application of mind on the part of the said respondents while passing the two impugned orders.

Held that:- The Hon’ble High Court set aside the order as well as the Appeal order and remanded the matter back to respondent to pass an appropriate order in accordance with law.