Section 29 of the CGST Act, 2017 —– Cancellation of Registration - The petitioner sought directions to quash the order dated 03.08.2022, by which the GST Registration of the petitioner was cancelled and prayed to restore the Registration forthwith. The counsel for the petitioner submitted that SCN dated 17.05.2022 is bereft of any reasons, and therefore, it is in clear violations of principles of natural justice. He relied upon the decision of this Court in case of Aggarwal Dyeing and Printing Works Vs. State of Gujarat & Ors. The court observed that language of the SCN does not communicate the reasons and the reasons are so general, therefore vague in nature. This Court in case of Aggarwal Dyeing has reiterated that the reasons are heart and soul of the order and non-communication of the same itself amounts to denial of reasonable opportunity of hearing resulting into miscarriage of justice.

Held that:- The Hon’ble High Court set aside the SCN dated 17.05.2022 and order dated 03.08.2022 and directed the respondents to restore the registration of the petitioner forthwith. Further granted liberty to the respondent to issue fresh notice to the petitioner, and if fresh notice is issued, the Petitioner be provided reasonable opportunity of hearing and thereafter appropriate speaking orders be passed on merits.