Section 29 of the CGST Act, 2017 —-Registration —Vague SCN and order– The petitioner challenged an order dated 20/01/2021 for Cancellation of Registration with all consequential and incidental relief in favor of the petitioner. The respondent passed an order dated 20.01.2021 cancelling the registration of the writ applicant and before passing the impugned order a show cause notice was issued dated 08.01.2021 and order for cancellation was passed on 20.01.2021. The court observed that the show cause notice is as vague as anything. The order cancelling the registration is something beyond vagueness. It is very distressing to note that this is an everyday affair. Scores of petitions of the present type come up before them everyday because of such absurd and vague orders being passed by the officers of the Department. The respondent counsel admitted that the show cause notice and order does not make any sense. Over a period of time, this High Court must have passed not less than hundred orders criticising such vague show cause notices and vague final orders cancelling the registration. Why the officers are not ready to understand and improve themselves.

Held that:- The Hon’ble High Court set aside the impugned order passed by the Assistant Commissioner, respondent cancelling the registration.