Section 29 of the CGST Act, 2017 — Cancellation of Registration  — The applicant challenged the order dated 13.02.2020, whereby the registration of the petitioner was cancelled as well as the appellate order dated 06.09.2022 whereby the appeal was dismissed as being beyond the prescribed period of limitation. The court observed that order dated 13.02.2020 reveals that there is no reason ascribed to take such a harsh action of cancellation of registration. In view of the order being without any application of mind, the same does not satisfy the test of Article 14 of the Constitution of India.

Held that:- The Hon’ble High Court set aside the order dated 13.02.2020 and directed the petitioner to file reply to the SCN within a period of three weeks. The Adjudicating Authority shall proceed to pass fresh order after giving an opportunity of hearing to the petitioner.