Section 29 of the CGST Act, 2017 —Cancellation of Registration – The Petitioner challenged the order dated 15 September 2022 regarding cancellation of GST Registration. The Counsel for the Petitioner submitted that the Authority passed an order on entirely different ground on which the Petitioner did not get opportunity. The court observed that the Petitioner be given an opportunity before the final order of cancellation of registration is made.

Held that:- The Hon’ble High Court quashed the impugned order and restored the SCN to the file of Respondent No. 2 along with directions for suspension of registration.