Section 29 of the CGST Act, 2017--- Cancellation of Registration —- The petitioner challenged show cause notice dated 22.09.2022 as well as the order dated 11.10.2022, whereby the petitioner’s registration was cancelled. The court observed that the SCN is bereft of any reason which is capable of eliciting any meaningful response from the petitioner and is issued in a mechanical manner without any application of mind.

Held that:- The Hon’ble Court set aside the show cause notice dated 22.09.2022 as well as the impugned order dated 11.10.2022.