Section 29 of the CGST Act, 2017 —– Suspension/Cancellation of GST Registration —- The petitioner challenged the show cause notice and order of suspension of registration dated 24.2.2022. The respondent counsel submitted that along with the show cause notice the registration of the petitioner was suspended in order to protect the interest of the State Revenue. It was found to be availing wrongful Input Tax Credit for the year 2018-19 till 2021-22. The court observed that notice itself is quite cryptic and non-sustainable. The show cause notice must contain the requisite details for the person to meet with the challenges.

Held that:- The Hon’ble High Court quashed the notice and directed that the authority concerned would be permitted to issue the detailed notice and avail the opportunity of hearing to the otherside. The authorities concerned shall decide the same on merit on affording the best opportunity in accordance with law.