Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged the action of the respondent of cancelling the registration. The court observed that the notice was not accompanied by any document substantiating the allegation made against the petitioner. Also, the body of notice did not elaborate on the reason for the issuance of the SCN. The Court relied upon the decision in M/s Aggarwal Dyeing and Printing Works versus State of Gujarat & Ors and observed that SCN is absolutely vague, bereft of any material particulars and the impugned order is also vague and a nonspeaking order. The authority ought to have followed the principles of natural justice, which has not been done.

Held that:- The Hon’ble High Court quashed the SCN and order and directed the respondent to issue fresh notice for cancellation of registration, in accordance with law and revived the respective GST registration.