Section 29 of the CGST Act, 2017 --- Cancellation of Registration —- The petitioner challenged an order dated 27.11.2020, whereby the petitioner’s registration was cancelled and challenged an Appeal order dated 22.08.2022. The court observed that the said order has been passed, without affording the petitioner, sufficient opportunity to be heard. The impugned Show Cause Notice is clearly defective as it does not set out the date and time of personal hearing.

Held that:- The Hon’ble Court set aside the orders and directed the respondents to restore the petitioner’s registration as expeditiously, within a period of one week.