Section 29 of the CGST Act, 2017--- Cancellation of Registration —- The petitioner challenged an order dated 2.11.2022, whereby the petitioner’s registration was cancelled. The respondent submitted that there was no establishment at the given address and the petitioner was not functional. The counsel for the petitioner submitted that the alleged inspection, is in violation of the Rule 25, as the petitioner was not afforded any opportunity to be present at the site. Further, the respondent has also not uploaded any photographs as required. The court observed that that an alleged inspection was carried contrary to the Rules. This court had also enquired whether any photographs were taken at the time of the inspection as required; the respondent submitted in the negative.

Held that:- The Hon’ble Court set aside the show cause notice as well as the impugned order and directed the respondent to make further inquiries as it considers fit in accordance with law.