Section 29 of the CGST Act, 2017--- Cancellation of Registration —- The petitioner challenged an order dated 08.02.2023, whereby, the petitioner’s appeal against an order dated 31.10.2021 cancelling its registration was rejected. The court observed that in a number of such case, this Court has held that the registration be restored to permit the taxpayer to file the returns while reserving the right of the respondents to cancel the registration if the petitioner does not cure the cause within a specified period.

Held that:- The Hon’ble Court directed the respondents to restore the registration to enable the petitioner to file all returns and pay taxes, interest and penalties, if any, in accordance with law. If the petitioner fails to regularise the account within a period of four weeks, the respondents would be at liberty to immediately cancel the registration.