Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged the order dated 04.07.2019 passed under section 29(2) for cancellation of registration. The court observed that on the ground of the order being absolutely cryptic, non-speaking and contrary to the settled position of law, the petition deserves to be allowed. The court relied the decision of Agarwal Dying and Printing Works. 

Held that:- The Hon’ble High Court set aside the order and restored the registration of the petitioner forthwith and permitted the respondent to issue fresh show cause notice, in accordance with law.