Section 29 of the CGST Act, 2017— Cancellation of Registration -– The petitioner challenged the order of cancellation of registration, on the ground of gross violation of principles of natural justice. The counsel for the respondent fairly submitted that the notice continues to remain cryptic. The Court relied the decision in the matter of Aggarwal Dyeing and Printing Works.

Held that:- The Hon’ble High Court set aside the show cause notice dated 09.05.2022 and the order of cancellation of registration dated 24.06.2022 with a direction to respondent No.2 to restore the registration forthwith. Further directing that henceforth the decision of Aggarwal Dyeing and Printing Works , which has come in January, 2022, let there be caution in ensuring that this is not repeated in future notices as may be issued.