Section 29/30 of the CGST Act, 2017 — Cancellation of GST Registration –– The petitioner challenged the order dated 30.09.2021 passed by the Appellate Authority, whereby the appeal was dismissed on the ground of limitation. The court observed that the order of cancellation of registration was passed by the competent authority on 04.09.2019. The appeal was required to be filed on 04.01.2020, however, in the instant case the petitioner preferred the appeal only on 22-26.07.2021. The court observed that inspite of circulars and notifications, the petitioner has not moved any application for revocation during the period that was extended and straightaway preferred an appeal before the appellate authority. Without availing the remedy of revocation which was permissible under the ROD dated 25.06.2020 and subsequent notification dated 29.08.2021 followed by the clarificatory circular issued on 06.09.2021, the petitioner as such cannot claim any advantage of showing justification for the delay in the filing of the appeal beyond the permissible period of limitation under the Act. The impugned order is fair, reasonable, proper and justified and does not warrant any interference.

Held that:- The Hon’ble High Court dismissed the petition.