Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged the SCN dated 06.12.2022 for cancellation registration in Form GST REG-31. The court observed that the process of adjudication post issuance of show-cause notice would necessitate observance of natural justice and providing reasonable opportunity to the petitioner to defend his case.

Held that:- The Hon’ble High Court directed that the petitioner shall be given four weeks time to file reply and also shall be given personal hearing for which the date shall be intimated to the petitioner. After filing the reply and PH is given, the authority shall decide the issue, within further four weeks.