Section 29 of the CGST Act, 2017--- Cancellation of GST Registration —–- The petitioner prayed for directing the respondents to restore the GST registration, as he is ready to furnish the returns of earlier years within 1 months. The court observed that it cannot be disputed that with the passing of the said order, petitioner is liable to both civil and penal consequences. The authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only the order is non-speaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences.

Held that:- The Hon’ble High Court set aside the order and restored the registration, with a further direction to the respondent no.1, namely The State of Bihar through Commissioner of State GST, New Secretariat, Patna to finalize the petitioner’s assessment and/or pass appropriate orders, in accordance with law. The issue of delay in filing the returns shall remain closed and not raised again.