Section 29 of the CGST Act, 2017 —– Cancellation of Registration - The petitioner challenged the action of the respondent authority cancelling the registration of the petitioner, on the ground of violation of principle of natural justice. The counsel for the petitioner submitted that SCN is bereft of any reasons, and he relied upon the decision of this Court in case of Aggarwal Dyeing and Printing Works Vs. State of Gujarat & Ors. The court in case of Aggarwal Dyeing has reiterated that the reasons are heart and soul of the order and non-communication of the same itself amounts to denial of reasonable opportunity of hearing resulting into miscarriage of justice.

Held that:- The Hon’ble High Court set aside the SCN and order and directed the respondents to restore the registration of the petitioner forthwith. Further granted liberty to the respondent to issue fresh notice to the petitioner. The court further imposed cost of Rs. 25,000/- which shall be borne by the department to be paid to the Gujarat High Court Advocates Association Welfare Fund, within a period of eight weeks.