Section 29 of the CGST Act — Cancellation of Registration –-- The  petitioner challenged the cancellation of registration on 01.01.2020, on the ground that the petitioner had failed to file his GSTR 3B Returns for a period of six months. Further, the appeal has been dismissed as time barred. The counsel for the petitioner submitted that the period of limitation during the pandemic was extended from time to time. The court observed that the petitioner filed an appeal on 11.08.2021 which was within the extended period of limitation in view of the orders passed by the Hon’ble Supreme Court. The respondent no.1 was not justified in dismissing the appeal by holding it to be time barred.

Held that:- The Hon’ble High Court set aside the order dated 24.08.2021 and the restored the order before the respondent no.1 for fresh consideration on merits.