Section 29 of the CGST Act, 2017 – Cancellation of GST Registration –- The petitioner challenged order of cancellation on the ground that due to his physical illness and mental unstability as well as loss in business, he could not file return within the stipulated period of time. The Advocate for the petitioner submitted that the impugned SCN is bereft of any reason. Moreover, the impugned order was bad because the petitioner has given the reasonable opportunity of hearing. The court observed that the petitioner was not given opportunity of hearing.

Held that:- The Hon’ble High Court directed that the petitioner should be given an opportunity of hearing. The petitioner shall first make payment of up to date GST with statutory interest and penalty within three weeks. On acceptance of such amount as mentioned above, the competent authority, shall revive GST number of the petitioner within one week thereafter.