Section 29 of the CGST Act, 2017— Cancellation of Registration -– The petitioner challenged the order of cancellation of registration. The court observed that the ground of SCN, being cryptic and the order of cancellation of registration also being one liner is the thrust of arguments. The petitioner’s appeal was rejected on the ground of delay in preferring the appeal. The counsel for the petitioner submitted that he is ready to pay the taxes. The court observed that the powers are given to the respondent under Rule 23 of CGST Rules to revoke the cancellation within a period of 30 days.

Held that:- The Hon’ble High Court directed that this process be initiated within a period of one weeks and payment of taxes and filing of return shall be done within a period of two weeks and adjourned the matter to 08.02.2023.