Section 29 of the CGST Act, 2017 — Registration — The petitioner challenged the cancellation of registration. The Standing Counsel for respondent stated that provided the Petitioner complies with all the requirements of paying the taxes, interest, penalty and late fee, as may be due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.

Held that:- The Hon’ble High Court directed that subject to the Petitioner depositing all the taxes, interest, penalty and late fee as may be due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.