Section 29 of the CGST Act, 2017— Cancellation of GST Registration —-- The petitioner challenged the order dated 14.09.2022 cancelling the registration. The court observed that this writ petition has been instituted on 30.03.2023 and fortuitously on 31.03.2023 the Department has issued a Notification bearing No.03/2023-Central Tax, granting a scheme of Amnesty for all assessees in whose cases registration were cancelled prior to 31.12.2022. Since the order of cancellation in this case is 14.09.2022, the scheme will be applicable to the petitioner subject to satisfaction of all conditions set out thereunder.

Held that:- The Hon’ble High Court directed the petitioner to approach the authority seeking Amnesty.