Section 29 of the CGST Act, 2017—Cancellation of the Registration —The petitioner challenged the cancellation of the registration of the petitioner-firm. The counsel for the petitioner placed reliance upon a judgement of Madras High Court in Pushpam Reality and Others Vs. State Tax Officer & Others and submitted that the notice does not specify any date and time for PH, amounting to violation of statutory requirement and breach of principles of natural justice. The court observed that the SCN is not in prescribed format as it is conspicuous by absence of the date and time on which the noticee was to appear for personal hearing. Therefore, the proceedings are rendered illegal, void and a nullity in the eyes of law.

Held that:- The Hon’ble High Court set aside the order.