Section 29 of the CGST Act, 2017 – Cancellation of GST Registration— The Petitioner challenged the order dated 03.04.2019, cancelling registration of the petitioner in terms of Section 29(2). The petitioner submitted that in terms of Section 29(2), the proviso would require that the proper officer will not cancel the registration without giving the person an opportunity of being heard and no such opportunity of hearing was afforded. The court observed that as per the proviso to Section 29(2), there shall not be cancellation without giving the person an opportunity of being heard in light of the statutory mandate.

Held that:- The Hon’ble High Court set aside the order of cancellation and remitted the matter to respondent No.2 for reconsideration of the proceedings relating to cancellation of registration.