Section 29 of the CGST Act, 2017 — Cancellation of registration –-- The petitioner challenged legality and validity of the order dated 12.11.2018, cancelling the registration of the petitioner as well as the order-in-appeal dated 30.01.2023, rejecting the appeal. The court observed that the issue raised in this writ petition is no longer res integra. The court relied the decision in the matter of M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-1), which has been followed in subsequent decisions.

Held that:- The Hon’ble High Court set aside the orders and remanded the matter back to the file of respondent No.5 to consider the matter afresh and after giving a reasonable opportunity of hearing to the petitioner, to pass appropriate order in accordance with law.