Section 29 of the CGST Act, 2017 – Cancelation of Registration —-- The petitioner sought to set aside the impugned appeal rejection order dated 16.09.2022, for not filing the appeal in time and the cancellation of registration order on 19.05.2022. The counsel for petitioner submitted that he has mentioned the reasons for non-filing of the returns and on a technical ground that appeal was filed beyond the condonable period. He relied upon the order of the Division Bench of the High Court for the State of Telangana. The court observed that this decision applies to the case on hand.

Held that:- The Hon’ble High Court the allowed writ petition and remitted the matter back to the 1st respondent to re-consider the case of the petitioner and after affording a personal hearing to him, pass an appropriate order in accordance with law expeditiously but not later than two weeks.