Section 29 of the CGST Act, 2017— Cancellation of GST Registration –– The petitioner challenged an order dated 20.10.2022 and prayed to direct the respondents to revoke cancellation of registration of the writ petitioner. The counsel for the petitioner submitted that SCN was issued on 02.09.2021 qua cancellation of registration for not filing returns and an order dated 10.11.2021 was issued cancelling the registration. The petitioner preferred appeal which was dismissed, as barred by limitation. The court observed that reckoning date is 10.11.2021 and this date falls within the exclusion period owing to COVID 19 situation and as per Hon'ble Supreme Court order, a litigant will have 90 days time from 01.03.2022. This means 90 days period elapsed on 30.05.2022 and further condonable period of one month elapsed on 30.06.2022. The appeal was filed only on 29.09.2022. Therefore, the order of Hon'ble Supreme Court does not enure to the benefit of the writ petitioner.

Held that:- The Hon’ble High Court dismissed the petition and informed that it is open to petitioner to apply for GST registration afresh. If the writ petitioner chooses to do so, the application of writ petitioner shall be considered as expeditiously as the business of authority concerned would permit albeit in accordance with law.