Section 29 of the CGST Act, 2017—Cancellation of GST Registration —-The petitioner challenged the order dated 30.07.2022 whereby registration has been cancelled and the order dated 12.01.2023, whereby the Appeal has been dismissed. The petitioner submitted that he has not received SCN and therefore, could not submit the reply. The court relied the judgment in the matter of Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others dated 26.09.2022 and observed that petitioner is also entitled for the same relief.

Held that:- The Hon’ble High Court set aside the order dated 30.07.2022 as well as the appellate order dated 12.01.2023 and directed the petitioner to appear before the respondent along with the reply to show cause notice, within three weeks. In case, the petitioner appears along with the reply and the certified copy of this order, the respondents shall proceed to pass a fresh order in accordance with law.