Section 29 of the CGST Act, 2017—Cancellation of Registration —-The petitioner challenged the order dated 02.06.2021, whereby GST registration of the petitioner has been cancelled and the order dated 04.01.2023, whereby the Appeal filed against the order has been dismissed. The counsel for the petitioner submitted that since he has not been heard while passing the order dated 02.06.2021, as such the present petitioner is also entitled for the benefit of the order passed by this Court in Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others dated 26.09.2022. The court observed that the present petitioner is also entitled for the same relief. The benefit of the order dated 26.9.2022 shall also be made available to the petitioner.

Held that:- The Hon’ble High Court set aside the order dated 02.06.2021 as well as the appellate order dated 04.01.2023 and permitted the petitioner to appear before the respondent along with the reply to SCN, within three weeks. In case, the petitioner appears along with the reply, the respondents shall proceed to pass a fresh order in accordance with law.