Section 29 of the CGST Act, 2017 –—Cancellation of GST Registration -- The petitioner challenged the order dated 11.11.2021, whereby the GST registration of the petitioner was cancelled in terms of the provisions of Section 29. Thereafter, the petitioner preferred an appeal and the same came to be dismissed as being time barred. The counsel for the petitioner submitted that there was no personal notice served on the petitioner. The SCN was put up only on the website of the department and, by the time the petitioner became aware, the period of limitation had already elapsed for filing an application for revocation of the cancellation of registration. The court observed that the purpose of limitation being prescribed in a statute is two fold, namely, to ensure compliance of the statutory provisions by the persons on whom the provisions of the statute are applicable and further to ensure that no third party rights which may have been created in the meantime are permitted to be nonsuited/ unsettled. The non-revocation of cancellation of registration is likely to prejudice the assessee alone. It cannot be said that any third party rights are created against the assessee. No prejudice is caused to any other person, if the GST registration of the petitioner/assessee is revoked. No prejudice is caused to the revenue. An appeal is already preferred and is pending before the Appellate Authority.

Held that:- The Hon’ble High Court directed that the respondent No. 4, will intimate the petitioner the total outstanding statutory dues standing in the name of the petitioner till the date on which his GST registration was cancelled. Upon such payment of statutory dues by the petitioner, the cancellation of the registration shall be revoked by the respondent authorities.