Section 29/30 of the CGST Act, 2017 — Cancellation of Registration –— The applicant prayed for quashing the SCN dated 15.06.2021 and 28.07.2021 and the impugned order dated 10.08.2021, purporting to cancel the registration of the Petitioner. The court observed that SCNs and the impugned order are as vague as anything. The issue is now covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., decided on 24.02.2022.

Held that:- The Hon’ble High Court quashed the impugned order cancelling the registration and the show cause notice and restored the registration.