Section 29/30 of the CGST Act, 2017 – Cancellation of GST Registration— The Petitioner challenged the order dated 27.09.2021, whereby, the respondent has cancelled the petitioner’s registration. The court observed that that the third respondent has proceeded to cancel the registration on the ground that he has perused the reasons offered in response to the SCN and the submissions and the fact is that the petitioner was not served with the notice dated 07.09.2021, admittedly has not filed any response or participated in any hearing. Non-application of mind stands out.

Held that:- The Hon’ble High Court quashed the order dated 27.09.2021 subject to the condition that the petitioner files returns within a period of four weeks. Failing which, the cancellation order shall stand revived.