Section 29 of the CGST Act, 2017 — Cancellation of Registration –— The petitioner challenged the SCN dated 14.02.2022 and order dated 22.02.2022 and prayed for direction to the respondent for restoration of registration.The court observed that the contents of the show cause notice as well as the impugned order are absolutely vague, bereft of any material particulars and the impugned order is also vague and a nonspeaking order.

Held that:- The Hon’ble High Court quashed and set aside the impugned order dated 22.02.2022 and remitted the matter to the respondent for denovo proceedings in accordance with law. The GST registration stands revived.