Section 29 of the CGST Act, 2017 --- Cancellation of Registration —- The petitioner challenged an order dated 25.09.2020, whereby the petitioner’s registration has been cancelled. The Counsel for the respondent submitted that he has no objection if the petitioner’s registration is directed to be cancelled with effect from 11.01.2020 as prayed for by the petitioner.

Held that:- The Hon’ble Court directed that the cancellation of the petitioner’s registration will take effect from 11.01.2020 and further clarified that this order will not preclude the respondents from initiating any proceedings for recovery of any tax, interest or penalty as may be otherwise due from the petitioner, in accordance with law.