Section 29 of the CGST Act, 2017--- Cancellation of Registration —–- The petitioner prayed for quashing the letter dated 08.08.2022, whereby on account of nonpayment of interest, the registration of the petitioner company has been suspended and also for quashing of SCN for cancellation of Registration dated 07.07.2022, on the ground of violation of principles of natural justice and contrary to the procedure prescribed under the Act. The court observed that that post issuance of SCN, the respondent has not passed any order and the petitioner’s registration stands suspended. In terms of Rule 22(3), the suspension could have been only for a period of 30 days. The counsel for the respondent relied on the decision in the matter of M/s RSB Transmissions (India) Limited Vs. Union of India & Ors., in which way matter needs to be decided by the adjudicatory authority. The counsel for the petitioner stated that petitioner’s request for adjudication is pending before the said authority may be directed to be decided expeditiously.  

Held that:- The Hon’ble High Court directed that the Petitioner shall make himself available in the office of the Respondent on 03.01.2023, who shall positively and not later than one week thereafter, take a decision in terms of and pursuant to the notice to show dated 07.07.2022.