Section 29/30 of the CGST Act, 2017 — Revocation of cancellation of Registration –— The applicant prayed for quashing the SCN dated 13.10.2021 and the impugned order dated 08.11.2021, purporting to cancel the registration of the petitioner. The court observed that SCN and the impugned order are as vague as anything. The issue is covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., decided on 24.02.2022.

Held that:- The Hon’ble High Court quashed the impugned order cancelling the registration and the SCN and restored the registration. Further directed that if the department wants to proceed further it may do so strictly in accordance with law keeping in mind the observations made by this Court in the case of Aggarwal Dyeing and Printing Works.