Section 29 of the CGST Act, 2017 — Cancellation of Registration  — The applicant challenged the order dated 15.03.2019, whereby the registration of the petitioner was cancelled as well as the appellate order dated 29.03.2022 whereby the appeal was dismissed as being beyond the prescribed period of limitation. The counsel for the petitioner submitted that the order of cancelling the registration under section 29 of the Act was without issuance of any SCN and no opportunity of hearing was given. The court observed that order dated 13.02.2020 reveals that there is no reason ascribed to take such a harsh action of cancellation of registration. The order clearly being without any reason cannot be accepted to be an order in accordance with law. The order passed dated 15.03.2019 has a very harsh consequences and the same being without any reason whatsoever, fails to satisfy the test of a judicial order and suffers from the vice of violation of Article 14 of the Constitution of India.

Held that:- The Hon’ble High Court set aside the order dated 15.03.2019 and directed the petitioner to file reply to the SCN. The Adjudicating Authority shall proceed to pass fresh order after giving an opportunity of hearing to the petitioner.