Section 29/30 of the CGST Act, 2017 — Revocation of cancelation of registration –— The applicant prayed for quashing the SCN dated 11.03.2021 and the impugned order dated 23.03.2021, purporting to cancel the registration of the petitioner. The court observed that the SCN and the impugned order are as vague as anything. The issue is covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., decided on 24.02.2022.

Held that:- The Hon’ble High Court quashed the impugned order cancelling the registration and the SCN and restored the registration. Further, directed that if the department wants to proceed, it may do so strictly in accordance with law, view of the case of Aggarwal Dyeing and Printing Works.