Section 29 of the CGST Act, 2017 – Cancellation of Registration —-- The petitioner challenged the order of cancellation of registration dated 01.02.2022 passed under the provisions of Section 29. The petitioner submitted that it filed reply to SCN, which was not considered. The petitioner has entered into contract with the Government General Hospitals for supply of food to the in patients at the subsidized price fixed by the State Government but he could not file monthly Returns in Form GSTR-3B for the months from May-2021 to January-2022 since it did not receive bills from the Government in time. The petitioner has approached this Hon’ble High Court and on the directions of this Hon’ble High Court by the order dated 20.7.2022, the respondents have disbursed the amount. The court observed that according to Section 107 , any person aggrieved by any decision or order passed under this Act may appeal to such appellate authority.  

Held that:- The Hon’ble High Court left it open to the petitioner to approach the appellant authority as per Section 107, within a period of one week and if such an appeal is filed, the same be considered and appropriate orders be passed by the appellate authority strictly in accordance with rules, within a period of four (04) weeks thereafter.