Section 29 of the CGST Act, 2017 — Cancellation of Registration ––- The petitioner challenged the impugned Appeal order dated 04.03.2022, whereby the Appellate Authority has dismissed the Appeal as time-barred and sought directions to the respondents to revoke the cancelled GST Registration. The petitioner counsel contended that neither the SCN issued on 16.05.2018 nor the order of cancellation was communicated to the petitioner. The respondent’s counsel submitted that SCN and order of cancellation of registration were both uploaded on the portal in terms of Section 169(1) (D) of Act. The court observed that the respondents adhered to the provision of Section 169  as regards communication of the SCN as well as order of cancellation, therefore, no fault can be found with the Revenue.

Held that:-The Hon’ble High Court dismissed the petition.