Section 29 of the CGST Act, 2017--- Cancellation of Registration  —–- The petitioner prayed for quashing of the order in Appeal dated 20.10.2022, whereby the application filed for Revocation of order of cancellation has been rejected; for quashing of ex-parte order dated 20.01.2022 whereby the Registration has been cancelled without giving proper opportunity of filing reply and without giving opportunity of hearing. The court observed that the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only the order is nonspeaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences.

Held that:- The Hon’ble High Court quashed the impugned order and restored the petitioner’s registration, with a further direction to the Commissioner, Department of State Taxes, Government of Bihar, Patna to finalize the petitioner’s assessment and/or pass appropriate orders, in accordance with law.