Section 29/30 of the CGST Act, 2017 — Cancellation of Registration –— The applicant prayed for quashing order dated 29.03.2022, thereby, cancelling the GST Registration of petitioner. The court observed that the SCN is bereft on any material particulars or information. In the absence of any material particulars and the details, it is difficult for any individual to respond to such a vague notice.

Held that:- The Hon’ble High Court quashed the impugned SCN and directed that if the respondent is of the view that the registration of the applicant is not valid and not recognized as per the provisions of the Act, it shall be open for him to issue a fresh SCN in a physical form.