Section 29 of the CGST Act, 2017  — Cancellation of GST Registration –-- The petitioner challenged a SCN dated 21.02.2023 for cancellation of registration. The court observed that the SCN lacks in any detail of the alleged contravention. However, the petitioner submitted that on the date fixed, no details have been provided and as such, no adjudication order has been passed.

Held that:- The Hon’ble High Court directed the petitioner to appear before the proper officer with his reply on 06.05.2023. The proper officer would take a decision in accordance with law after giving an opportunity to the petitioner for personal hearing.