Section 29 of the CGST Act, 2017— Cancellation of Registration -– The petitioner challenged the order of cancellation of registration. The counsel for the petitioner placed reliance upon the decision of this court in the matter of Aggarwal Dyeing and Printing Works. The court had quashed the order on the ground of breach of principles of natural justice. The show cause notice and the order for cancellation of registration is absolutely cryptic, non-reasoned and unpalatable.

Held that:- The Hon’ble High Court set aside the impugned order and SCN and restored the registration forthwith. The respondent authority is directed to permit the petitioner to file the returns and is also permitted to issue fresh show cause notice within four weeks and avail an opportunity to the petitioner in accordance with law.