Section 29 of the CGST Act, 2017 – Cancellation of Registration —Personal Hearing - The Petitioner prayed for quashing the SCN and to quash the order for cancellation of Registration, on the ground that he was not personally heard in the proceedings. The SCN does not fix any specific date for availing the opportunity of PH. The court observed that there is no details forthcoming as to whether petitioner was afforded an opportunity of personal hearing in terms of the proviso to Section 29(2) of the Act.  

Held that:- The Hon’ble High Court set aside the order and remitted the matter for fresh consideration before the Authority. The proceedings are directed to be commenced from the stage after issuance of notice dated 06.02.2019.