Section 29 of the CGST Act, 2017—Cancellation of Registration —-The petitioner challenged the cancellation of registration and prayed for direction to revoke the registration. The counsel for the petitioner submitted that since he has not been heard while passing the order, as such he is entitled for the benefit of the order passed by this Court in Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others. The court observed that the petitioner is also entitled for the same relief. The benefit of the order dated 26.9.2022, shall also be made available to the present petitioner.

Held that:- The Hon’ble High Court set aside the order dated 16.09.2019 as well as the appellate order dated 22.12.2022 and permitted the petitioner to appear before the respondent along with the reply to SCN, within three weeks. In case, the petitioner appears along with the reply, the respondents shall proceed to pass a fresh order in accordance with law.