Section 29 of the CGST Act, 2017---Registration –—- The petitioner challenged cancellation of Registration. The respondent admitted that the impugned show-cause notice dated 11th November, 2021 contained no fact or reason and not supported by any document/form on the basis of which the petitioner’s GST registration has been suspended. He sought time for issuing fresh SCN. The counsel for the petitioner submitted that in terms of Rule 21A as well as Rule 22(3), an assessee’s registration can be suspended only for thirty days and the cancellation proceeding has to be concluded within thirty days. The court observed that petitioner’s registration has been lying suspended for more than two months on the basis of a show cause notice which is bereft of any reason or fact.

Held that:- The Hon’ble High Court quashed the impugned SCN dated 11th November, 2021 and directed the respondents to restore the petitioner’s registration forthwith. However, the respondents are permitted to issue a fresh SCN mentioning all the relevant facts and reasons within a week.