Section 29/30 of the CGST Act, 2017— Cancellation of Registration ––– The petitioner challenged the order of cancellation of the Registration Certificate on the ground that the Petitioner has failed to file GST monthly returns. The counsel for the Petitioner submitted that the Petitioner not filed returns due to health issues. Further, a show cause notice dated 02.02.2022 was issued by the 2nd Respondent Against the order of cancellation, he was not able to file an application for revocation in time. He relied upon the case of Tvl.Suguna Cutpiece Vs The Appellate Deputy Commissioner (ST) (GST) and others. The court observed that the benefit extended by this Court in the earlier orders referred to above, may be extended to the Petitioner.

Held that:- The Hon’ble High Court accordingly disposed the petition.