Section 29/30 of the CGST Act, 2017 – Registration –- The petitioner challenged order dated 16.10.2019, whereby the petitioner's GST registration was cancelled on the ground that the petitioner has failed to file returns continuously for a period of six months and challenged the impugned order in Appeal dated 27.09.2021, whereby the appeal was rejected on the ground of limitation. The petitioner submitted that the Honourable Supreme Court in Suo-Motu writ petition has extended the time period for filing appeals due to covid-19 rise. The court observed that similar issue arised for consideration in the Writ Petition in the case Tvl. Suguna Cutpiece Center Vs. The Appellate Deputy Commissioner (ST) (GST) and vide order dated 31.01.2022, certain reliefs were granted to the petitioners subject to certain conditions.

Held that:- The Hon’ble High Court allowed the writ petitions with the directions given in the order in the matter of Tvl. Suguna Cutpiece Center.