Section 29 of the CGST Act, 2017--- Registration –—- The petitioner sought a direction to Respondent to comply with the order dated 5th April, 2021 passed by the Respondent No.2. The counsel for the Petitioner stated that the Petitioner sought cancellation of his GSTIN on account of his inability to continue his business. The respondent cancelled the GSTIN on suo-moto basis under Section 29(2) of the Act from the date of registration of GSTIN i.e. 1st July, 2017. The counsel for the Petitioner further submitted that the petitioner was entitled to discontinue its business as per his own volition and requested the Respondent to cancel the GSTIN of the petitioner w.e.f. 4th March, 2020. The court observed that the Appellate Authority has passed a clear and cogent order, whereby the authority has allowed appeal and directed to cancel the registration from the date of the applicant’s application for cancellation of registration i. 04.03.2020.

Held that:- The Hon’ble High Court directed the Respondent No.1 to comply with the order dated 5th April, 2021 by allowing the petitioner to surrender his GSTIN voluntarily w.e.f. 4th March, 2020.