Section 29 of the CGST Act, 2017 –—Cancellation of GST Registration -- The petitioner was issued a SCN for cancellation of GST registration. Thereafter, the impugned order dated 10.08.2022 has been issued cancelling the GST registration of the petitioner. The appeal preferred by the petitioner is pending before the appellate authority. The counsel for the respondent submitted that cancellation of the registration can be revoked with immediate effect if he files up-to-date return and pays the tax amount due along with other statutory due as per Rule 23 of the Rules. The counsel for the petitioner submitted that his client has already deposited all necessary dues but if any further amount is still payable under the Rules, the same will be paid. The court observed that if that be so, there is no justification for keeping this matter pending before this Court any further.

Held that:- The Hon’ble High Court directed the respondents to restore the registration of the petitioner immediately on filing return along with deposit of statutory dues by the petitioner, in accordance with the Rules.