Section 129 of the CGST Act, 2017— Revocation of Cancellation of Registration –––- The petitioner sought to quash the order dated 04.03.2022 and to direct the respondents to revoke the cancellation of petitioners. The counsel for the petitioner submitted that this Court decision in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) dated 31.01.2022 is passed in identical circumstances. The court observed that there is a consistent view taken in these matters. The revenue has not challenged any of such orders of this Court and hence the orders have attained finality. The benefit extended by this Court in the earlier orders may be extended to the Petitioner.

Held that:- The Hon’ble High Court directed that the same order is taken to be passed in these matters as well.