Section 29 of the CGST Act, 2017 — Cancellation of registration –-- The petitioner sought quashing of order dated 11.12.2019, whereby, the registration of the petitioner has been cancelled and challenged the order-in-appeal dated 19.04.2022. The court relied upon the judgment in the matter of M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-1) and observed that the issue raised in this writ petition is no more res integra.

Held that:- The Hon’ble High Court set aside the order as well as the Appeal order and remanded the matter back to respondent to pass an appropriate order in accordance with law.