Section 29 of the CGST Act, 2017 — Cancellation of Registration —–The petitioner challenged the order dated 23.9.2021 passed by Appellate Authority, whereby the order dated 20.07.2021 has been confirmed for cancelling the petitioner's registration under Section 29(2) (a). The court observed that the order dated 20.07.2021 and the consequential appeal order dated 23.9.2021 are wholly unsustainable in law. Cancellation of registration has most serious civil consequences. A registration may not be cancelled on mere whims and fancies of the Proper Officer. Notice did not disclose the exact violation of the Act or the Rules, alleged. The cancellation of the registration has the consequence of bringing the business of an assessee to a complete stand still.

Held that:- The Hon’ble High Court quashed the impugned orders.