Section 29 of the CGST Act, 2017 — Cancellation of Registration — The petitioner challenged the order dated 27.5.2022, whereby the appeal filed by the petitioner has been dismissed and orders of cancellation of registration of the petitioner has been upheld on the ground of time barred. The petitioner submitted that no order with any other date cancelling the registration of the petitioner is available on the portal and no date of hearing has been fixed in the SCN issued for cancellation of registration, which has been cancelled by an ex-parte order passed on 24.2.2019 in violation of principles of natural justice. The court placed its reliance upon the decision in the matter of M/s Singh Group and observe that the facts and circumstances as well as the observation of this Court in the decision covers the present controversy, therefore, the benefit of aforesaid order may be extended to the petitioner.

Held that:- The Hon’ble High Court allowed the present writ petition and held that the Appellate Authority has clearly erred in rejecting the appeal as time barred, therefore set aside the order dated 27.5.2022 and remitted the matter to Appellate Authority to pass a fresh order strictly in accordance with law treating the appeal filed by the petitioner within limitation.