Registration under GST — The respondent passed the impugned order ordering the cancellation of registration of the petitioner firm under Sec. 29(2) (c) of the CGST Act. The main contention for the petitioner is to the effect that though the respondent found that as on the date of notice dated 13.11.2019 there were six months' continuous default on the part of the petitioner, that indeed there was only 5 months' continuous default and not the mandatory six months' continuous default in filing the returns as envisaged in Sec. 29(2)(c) of the CGST Act. Impugned order quashed. —Phoenix Rubbers Vs. The Commercial Tax Officer, The Commissioner of State GST, Addl. R3. The Commissioner, Office of The Commissioner of Central GST, Central Excise And Customs, Addl. R4. The Superintendent Palakkad South Range, Office of The Superintendent, Central Tax And Central Excise [2020] 21 TAXLOK.COM 087 (Kerala)