Section 29 of the CGST Act, 2017 --- Cancellation of GST Registration —- The petitioner challenged an order dated 31.01.2023, whereby the petitioner’s appeal against the order dated 06.06.2022 cancelling its GST Registration, was rejected, on the ground of Limitation. The court observed that neither the SCN nor the order provides any clue as to the reason why the petitioner’s registration was cancelled. The purpose of a SCN is to enable the noticee to respond to the allegations on the basis of which adverse action is proposed.

Held that:- The Hon’ble Court set aside the SCN and the orders and directed the respondents to issue a fresh SCN clearly specifying the reasons for proposing cancellation of the petitioner’s Registration and to proceed in accordance with law.