Section 29 of the CGST Act, 2017 – Cancellation of Registration –- The intra Court appeal is directed against the order dated 22.07.2022. The appellant had challenged the impugned order dated 23.03.2022 passed under Section 74(9). The learned Single Judge was of the view that the order challenged in the writ petition is an appellable order and therefore declined to interfere with the order. The court observed that perusal of the impugned order revealed that the appellant has neither appeared nor filed any reply to the intimation given to the appellant.The counsel for the appellant submitted that the said conclusion is factually incorrect and submitted the petitioner’s letter dated 17.09.2021 which was acknowledged by the respondent. The court observed that one more opportunity can be granted to the appellant to submit all the documents and the cancellation of registration was not justified.

Held that:- The Hon’ble High Court directed the appellant to treat the order passed under Section 74(9) as an additional show cause notice and to submit reply alongwith all relevant documents within a period of two weeks. The concerned authority shall afford an opportunity of personal hearing and pass a reasoned order on merits and in accordance with law not later than a period of five weeks from the date on which the personal hearing is concluded.