Section 29 of the CGST Act, 2017--- Cancellation of the Registration —- The petitioner challenged the order dated 30.03.2021, whereby the petitioner’s registration was cancelled. The court observed that this order sets forth a cryptic reason i.e. “non-existent report dated 23/07/2020”, for cancellation of the petitioner’s registration. The SCN alludes to the conclusion without adverting to the basis for the proposed action. The petitioner filed an application seeking revocation of the order of cancellation, on 13.06.2021. But the respondents have not taken any steps up until now in dealing with the application filed by the petitioner for revocation of the order cancelling the registration.

Held that:- The Hon’ble Court directed that the petitioner’s revocation application will be dealt with in the next two weeks. The concerned officer will also grant the opportunity of personal hearing to the authorized representative of the petitioner, in support of the application of revocation. Listed the matter for compliance on 17.08.2022.