Section 29 of the CGST Act, 2017 —– Cancellation of Registration - The petitioner challenged the cancellation of registration order and Order-in-Appeal dated 22.8.2022, whereby the appeal was rejected as time barred. The court placed its reliance upon the decision in the matter of Aggarwal Dyeing and Printing Works and observed that concerned respondent has taken note of this decision. This unpalatable apathy to the principle of natural justice would need surely quick rectificational approach on the part of the officers concerned. The court directed that correction be made at the end of the officer concerned. If due to excessive dependence on artificial intelligence, the respondent would continue to defend its actions in total disregard to the ratio laid down in the said decision, the Court shall need to adopt stringent approach case wise.

Held that:- The Hon’ble High Court set aside the SCN and the order of cancellation of registration and granted liberty to the respondent to issue a fresh notice and to provide reasonable opportunity of hearing to the petitioner and to pass appropriate speaking order on merits. They are expecting in all those matters where there are cryptic orders leading to the breach of principle of natural justice, the fair stand will be taken by the authorities henceforth.