Section 29 of the CGST Act, 2017--- Cancellation of GST Registration —–- The petitioner challenged an Appeal order dated 22.11.2022, whereby the application filed for Revocation of order of cancellation has been rejected. The court observed that vide order dated 28.08.2021 the respondent has cancelled the petitioner’s registration under the provision of Section 29 of the Act. Prior thereto, no notice to show cause was issued to which the petitioner could respond. The court observed that petitioner is liable to both civil and penal consequences. The authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. The order is nonspeaking and cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated.

Held that:- The Hon’ble High Court quashed the order and restored the petitioner’s registration, with a further direction to the Commissioner, Department of State Taxes, Government of Bihar, Patna to finalize the petitioner’s assessment and/or pass appropriate orders, in accordance with law.