Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner sought directions to the Respondents to restore the GST registration. The petitioner has preferred the appeal after a lapse of long time. The challenge is to the appealable order.The counsel for the petitioner submitted that the SCN is vague and does not specify the reason. Further, relied upon the decision of this Court in case of Aggarwal Dyeing and Printing Works Vs. State of Gujarat & Ors. The court observed that no valid reason was given for cancellation of registration. As the SCN does not contain reason to justify the action of the respondent, it is violative of principles of natural justice. As held by this Court in Aggarwal Dyeing, reasons are heart and soul of the order and non-communication of the same itself amounts to denial of reasonable opportunity of hearing resulting into miscarriage of justice.

Held that:- The Hon’ble High Court set aside the SCN and order and directed the respondents to restore the registration of the petitioner forthwith and directed the respondent to permit the petitioner to file the returns and also permitted to issue fresh show cause notice within four weeks.