Section 29 of the CGST Act, 2017 – Cancellation of Registration —-- The petitioner challenged the order dated 06.07.2022 regarding cancellation of the petitioner’s GST registration. The counsel for the petitioner submitted that there is no evidence to show that the material, which was alleged to have been enclosed along with the show cause notices, was the material which was relied upon by the authority while passing the order. The court observed that SCN dated 27.05.2022 does not contain the provisions of law alleged to have been violated by the petitioner. The Government Pleader placed on record another SCN dated 27.05.2022, which referred to fake invoices obtained from various non-existent/dummy firms for availing benefit of ineligible Input Tax Credits. The counsel for the petitioner submitted that the said SCN was not served on the petitioner and as such, he could not respond to this. The court observed that first notice issued is bereft of provisions of law and as the second notice, which was issued on the very same day, contains details, to which no opportunity was given to the petitioner to submit his explanation.

Held that:- The Hon’ble High Court set aside the order dated 06.07.2022 and the remanded the matter back to the 3rd respondent, who shall issue a fresh notice, giving sufficient time to the petitioner for responding to the same and thereafter, pass orders in accordance with law.