Section 29 of the CGST Act, 2017 – Cancellation of Registration -–- This intra-Court appeal is directed against the order dated 20th December, 2022. The appellant had challenged the order passed by the appellate authority, by which the appeal petition was dismissed as barred by time. The said appeal petition was filed challenging the order dated 24th October, 2021 for cancelling the registration. The court observed that the appellant was not vigilant in filing the appeal before the appellate authority within the period of limitation. But perusal of SCN order revealed that the appellant had submitted his reply dated 3rd November, 2021. However, the same order states that no reply to SCN has been submitted. In any event, whether it is an order passed by an authority in the physical form or an auto generated order, there should be application of mind. There has been no proper application of mind on the part of the authority while cancelling the registration. The appellant admitted that he could not remit the tax and that he is a small time dealer and due to financial constraints, could not remit the taxes and at present, the appellant is ready and willing to remit the taxes along with the interest for belated payment and prays that the registration may be restored.

Held that:- The Hon’ble High Court set aside the order of cancellation of registration and the appellant is granted 10 days’ time to pay the entire tax due together with interest and other charges, if any and if the same is complied with, the assessing authority shall restore the registration granted to the appellant in accordance with law.