Section 29 of the CGST Act, 2017 — Cancellation of Registration -- The petitioner challenged order cancelling the registration. The petitioner submitted that the provisions of Section 29 r/w Rule 22 clearly indicate that the petitioner was entitled to a SCN before an order or cancellation is issued and no such notice was issued to him.  The respondent counsel submitted that the matter can be remitted to the 1st respondent for considering the case of the petitioner.

Held that:- The Hon’ble High Court quashed the order and remitted the matter to the 1st respondent to complete the proceedings against the petitioner in accordance with law. As a consequence, the registration of the petitioner will stand restored till a fresh decision is taken by the 1st respondent.