Section 29 of the CGST Act, 2017 – Cancellation of Registration –- The petitioner challenged the impugned order dated 28th December, 2021 on the ground of violation of principles of natural justice. The court observed that the order was passed after giving opportunity of hearing to the petitioner and after taking into consideration the objection filed by the petitioner against the show-cause notice.

Held that:- The Hon’ble High Court dismissed the petition in view of availability of the alternative remedy which the petitioner may avail.