Section 29 of the CGST Act, 2017— Cancellation of Registration —-- The petitioner sought quashing of the order dated 13.04.2021 and to direct the respondents to revoke the cancellation of registration and restore the same. The court relied the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others 2022 (2) TMI 933, wherein, it was held that no useful purpose would be served by keeping the petitioners out of the GST regime, as such assessee would still continue to do business and supply goods and services.

Held that:- The Hon’ble High Court directed that the benefit extended by this Court in Tvl.Suguna Cutpiece case, be extended to the Petitioner.