Section 29/30 of the CGST Act, 2017 —– Cancellation of Registration —- The petitioner challenged SCN dated 28.2.2022 for cancellation of registration, as also the order dated 26.4.2022, rejecting the application of the petitioner for revocation of cancellation of registration and an appeal order dated 12.10.2022.  The advocate for the petitioner submitted that SCN is bereft of any reasons. Further, without considering the reply, an order dated 9.3.2022 was passed. The court observed that reasons are heart and soul of the order and non-communication of the same itself amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice. More so, in this case even the appeal order also does not reflect application of mind by the competent authority. The court relied upon the decision in respect of Aggarwal Dyeing and Printing Works and Andhra Pradesh High Court decision in the case of MRF Mazdoor Sangh v. Commissioner of Labour.

Held that:- The Hon’ble High Court set aside the SCN dated 28.2.2022 and consequential order dated 9.3.2022 as also the order rejecting the application of the petitioner seeking revocation dated 26.4.2022 and appeal order dated 12.10.2022, with liberty to respondent No.2 to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the petitioner and to pass appropriate speaking order on merits.