Section 29 of the CGST Act, 2017 — Cancellation of Registration — The petitioner challenged the order dated 03.01.2022, whereby registration of the petitioner has been cancelled under Section 29  as well as order dated 29.11.2022 where the appeal has been dismissed, on the ground of limitation. It is stated that petitioner could not furnish reply to the SCN because of health issues of his mother and also on account his financial condition. The Court observed that no reason whatsoever in the impugned order has been given. The only reason stated that the petitioner did not respond to the SCN. Even in case that the petitioner did not given response to the SCN it was incumbent to the competent authority to consider the fact of case and come to the conclusion that the facts necessitate cancelling of the registration. The impugned order dated 03.01.2022 is illegal.

Held that:- The Hon’ble High Court set aside the order and remitted the matter to the adjudicating authority and further directed to the petitioner to file his reply to SCN within three weeks. Thereafter the respondent shall proceed to pass a fresh order in accordance with law.