Section 29/30 of the CGST Act, 2017 — Cancellation of Registration –— The applicant prayed for quashing order dated 29.03.2022, thereby, cancelling the GST Registration of petitioner, and for restoration or revival of registration of the petitioner firm; pass an order holding respondent no.2 guilty of willful disobedience of the order dated 24.03.2022 passed by this Hon’ble Court. The court in its earlier order has quashed the show cause notice and directed that if the respondent is of the view that the registration is not valid and not recognized as per the provisions of the Act, it shall be open for him to issue a fresh show cause notice in a physical form. The court observed that after the order came to be passed dated 29.03.2022 cancelling the registration. The applicant preferred an application seeking revocation of the order cancelling the registration once-again an absurd and vague order came to be passed on 05.04.2022. The Order with only questions-marks does not make any sense. The court felt pains to observe as to on what basis the respondent no.2 could have even put his signature on such an order. When he signs the order it means he is approving the contents of the order. The counsel for the applicant sought contempt proceedings against respondent no. 2.

 Held that:- The Hon’ble High Court warned the respondent no.2 that henceforth if this court comes across any such vague order or show-cause notice duly signed by him, then that will be his last day in the office. Further, quashed the order dated 29.03.2022 and 05.04.2022.