Section 29/30 of the CGST Act, 2017 — Cancellation of Registration —–The petitioner challenged the order dated 30.10.2018, whereby the respondent has cancelled the registration of the petitioner. The respondent counsel submitted that the said order is appealable in terms of the provisions contained in Section 107 of the Act. The counsel for the petitioner submitted that the petitioner never received any notice and it has been held by a Division Bench of this Court in M/s Kashi Bartan Bhandar Vs. State of U.P. and 2 others decided on 31.10.2018 that the service by e-mail mode is not sufficient service and hence the impugned order is liable to be set aside. The court observed that since, the appeal is entertainable under Section 107 and find it appropriate to permit the petitioner to invoke the appellate remedy available to him under Section 107 .

Held that:- The Hon’ble High Court granted liberty to the petitioner to invoke the appellate jurisdiction of the appellate authority under Section 107 . In case any such appeal is filed by the petitioner, the appellate authority shall proceed to consider and decide the same with the expedition, within a period of two months.