Section 29 of the CGST Act, 2017 – Cancellation of Registration - The Petitioner challenged the Impugned Order dated 05.07.2022 and the Impugned Show Cause Notice dated 21.04.2022, cancelling the registration. The court observed that the show cause notice does not even allege that petitioner has obtained registration by fraud or willful misstatement or suppression of facts. There is a digital signature appended in the said document which says signature is not verified. Both documents indicate non-application of mind.

Held that:- The Hon’ble Court quashed the order and SCN. Further directed the respondents to proceed further in accordance with law, but not in a digital form until the problem is resolved. Respondents shall issue notices and pass order in physical form unless the network problem is resolved. The respondents shall restore petitioner’s registration forthwith, in any case.