Section 29/30 of the CGST Act, 2017 — Cancellation of Registration  –— The applicant prayed for quashing the order for cancellation of registration dated 17.03.2021 and impugned order dated 27.04.2021 and impugned order dated 02.03.2022; for directing the Respondents to restore the registration of the Petitioner. The applicant was issued SCN for cancellation of Registration. The applicant  submitted its reply on 12.03.2021 that the Notice does not spell out any reasons or basis, on the strength of which the Proper Officer had reason to believe that the registration was liable for cancellation. The  respondent authority without considering the reply, proceeded to pass the order for cancellation of registration on 17.03.2021. An application for revocation of cancellation of registration was filed by the applicant on 05.04.2021. The applicant filed an appeal but the same was rejected on 02.03.2022. The court observed that the SCN is bereft of any material particulars. Not only that, no sufficient opportunity has been provided by the respondent authority while adjudicating such notice. The respondent authorities have failed to adhere to the basic principles of natural justice. The court relied on the decision of Aggarwal Dyeing and Printing Works Vs. State of Gujarat and Ors., decided on 24.02.2022.

Held that:- The Hon’ble High Court set aside the impugned SCNs as well as the consequential orders cancelling registration and further order rejecting the revocation application seeking restoration of GSTN registration and quashed the order passed by the Appellate Authority.