Section 29 of the CGST Act, 2017--- Cancellation of Registration —- The petitioner challenged an order dated 19.7.2022, whereby the petitioner’s registration was cancelled, on the ground of violation of principal of natural justice. The court observed that the SCN dated 25.04.2022 is bereft of any reason which is capable of eliciting any meaningful response from the petitioner. The SCN dated 25.04.2022 is vague and does not fulfil the fundamental requisites of a show cause notice.

Held that:- The Hon’ble Court set aside the impugned order dated 19.07.2022 and remanded the matter back to the Adjudicating Authority to consider afresh.