Section 29 of the CGST Act, 2017 --- Cancellation of GST Registration —- The petitioner challenged SCN dated 24.11.2021 and order dated 26.09.2022 regarding cancellation of GST registration. The Respondent no.4 had cancelled the petitioner’s registration for the reason of “Non-existent Taxpayers under Risky Exporters Category in DGARM Report”. The court observed that there is no provision under the Act permitting cancellation of the registration on the ground of being included in the list of risky exporters. The Authority that is required to take the decision cannot do so on mere directions of another authority without fully satisfying itself as to the reasons for taking the said decision.

Held that:- The Hon’ble Court  set aside the SCN and Order.