Section 107 of the CGST Act, 2017--- Appeal  —–- The petitioner prayed for quashing of the order dated 09.10.2021/ 10.09.2021, whereby the appeal preferred by the petitioner has been rejected on the grounds of limitation and non submission of certified copy of order against which appeal was preferred in a very mechanical manner; for quashing of the order dated 03.01.2020, whereby Suo Moto order of cancellation of GST registration of petitioner has been passed on account of GST returns not filed for the continues period of 6 months. The counsel for the Revenue, stated that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh and the limitation shall not be allowed to come in the way. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. The court observed that the order is bad in law because of two reasons- (a) violation of principles of natural justice and (b) order passed ex parte in nature, does not assign any sufficient reasons, as to how the officer could determine the amount due and payable by the assessee.

Held that:- The Hon’ble High Court quashed and set aside the impugned orders and restored the appeal to its original file and number. Further directed the respondent for defreezing/ de-attaching of the bank account(s) of the writ-petitioner attached.