Section 29/30 of the CGST Act, 2017—Cancellation of GST Registration —-The petitioner challenged the order dated 31.01.2023 as well as the order dated 20.07.2022, whereby the registration of the petitioner was cancelled. The court observed that the perusal of the SCN and the reasons assigned for cancelling the registration, reveals that the two are different and distinct which is clearly arbitrary. Thus, the order dated 20.07.2022 is wholly arbitrary and also in violation of the principles of natural justice and also contrary to the provisions of Section 29 of the Act.

Held that:- The Hon’ble High Court set aside the order dated 20.07.2022 leaving it open to the respondents to pass a fresh orders, if so advised in accordance with law.