Section 29 of the CGST Act, 2017 — Cancellation of Registration — The petitioner challenged the order cancelling the registration of the petitioner as well as the first appellate authority dismissing the appeal on the ground that the appeal filed by the petitioner was time barred. The Court observed that vide order of Apex Court dated 10.01.2022, the period of limitation would start running from 01.03.2022 and, as such, appeal filed by the petitioner was well within time as provided under 107 of the Act.

Held that:- The Hon’ble High Court set aside the first appellate authority on 29.07.2022 and directed the Appellate authority to decide the appeal afresh on merits within a period of one month.