Section 29/30 of the CGST Act, 2017 — Revocation of Cancellation of Registration –— The applicant challenged the action of respondent cancelling the registration under the Act. The applicant was served with a SCN dated 01.11.2021 in Form GST REG-17/31, issued under Section 29. The applicant submitted that though, SCN called upon to appear for personal hearing on the appointed date and time but the same does even stipulated any date of hearing for personal hearing. The court observed that they dealt with the issue of the procedural lapse on behalf of the State Authorities while dealing with the matters related to cancellation of registration. The present matters are squarely covered by the decision of this Court in the case of Aggrawal Dyeing and Printing Works decided on 24.02.2022. The SCN is absolutely vague, bereft of any material particulars and the impugned order is also vague and a non-speaking order. With cancellation of registration, the dealer is liable to both civil and penal consequences. Not only the order is non-speaking but cryptic in nature and the reason of cancellation not decipherable there from. The Principles of natural justice stand violated.

Held that:- The Hon’ble High Court quashed the impugned SCN and consequential Orders and remitted these matters to the respondent No.2 for denovo proceedings in accordance with law. The respective GST registration stands revived.