Section 29 of the CGST Act, 2017--- Registration  —–- The petitioner prayed for quashing of the order in appeal dated 7.10.2021;  for holding and declaring that the appeal preferred by the petitioner on 6.8.2001 is well within the limitation prescribed under section 107; for holding and declaring that when the return filed by the petitioner for the tax period of June, July, August 2019-20 on 21.7.2021 with late fees was accepted, such delay ought to have been waived due to the prevaling COVID-19; for holding the declaring that section 29(2) stipulates that proper officer shall not cancel the registration of a person without giving the person an opportunity of being heard. The court observed that the appellate authority could have condoned the delay in hearing an appeal beyond the statutory period, in view of the current pandemic Covid-19. Further, the impugned order dated 8.8.2019 has been passed without following the principles of natural justice. The counsel for the petitioner stated that the petitioner has already deposited 45% of the amount and ready to deposit a sum of Rs. 3 lacs with the appropriate authority on or before 4th April, 2022.

Held that:- The Hon’ble High Court quashed the impugned orders and directed that the petitioner shall deposit a sum of Rs. 3 lacs with the authority on or before 4th April, 2022; the petitioner shall appear before the assessing authority on 4th April, 2022; the authority shall decide the matter on merits, in compliance of the principles of natural justice, on or before 6th of June, 2022.