Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged the action of the respondent of cancelling the registration and also of rejecting of application for revocation of cancellation. SCN was issued on 24.06.2019 for cancellation of registration on the ground that it has been obtained by means of fraud and wilful mistake and by suppression of facts but no physical notice was received. On 26.07.2019, the respondent cancelled the registration without making any mention or reason of cancellation. The court observed that SCN is quite cryptic. The Court relied upon the decision in M/s Aggarwal Dyeing and Printing Works versus State of Gujarat & Ors.

Held that:- The Hon’ble High Court quashed the order and directed the respondent to initiate the action by giving a detail fresh SCN within two weeks.