Section 29/30 of the CGST Act, 2017 – Cancellation of GST Registration— The Petitioner challenged the order dated 08.12.2022, whereby, the respondent has cancelled the petitioner’s registration. The first respondent has issued notice dated 26.10.2022 alleging that the petitioner has availed ITC for different transactions with entities as mentioned in such notice but the registration of such entities have been either cancelled or suspended. The first respondent has issued SCN for cancellation of the petitioner's registration. Thereafter, the first respondent has issued the impugned order cancelling the petitioner registration on the ground that the petitioner has not reversed the disputed ITC with interest and penalty. The court observed that the petition must be preferred in part quashing the impugned order of cancellation of GST registration restoring the proceedings for reconsideration by the first respondent.

Held that:- The Hon’ble High Court allowed the petition in part quashing the impugned order of cancellation dated 08.12.2022 restoring the proceedings for reconsideration by the first respondent. The petitioner without any further Notice shall appear before the first respondent on 27.04.2023.