Section 29 of the CGST Act, 2017 — Cancellation of Registration — The petitioner challenged the order cancelling the registration of the petitioner and order of appellate authority, upholding the order of cancellation, on the ground that the counsel for the petitioner on three dates has not appeared and in view of Section 107(9) only three adjournments can be granted. The Court observed that vide ex parte order the first appeal filed by the petitioner has been dismissed as he has failed to appear before the authority on 6.4.2021, 24.9.2021 and 2.11.2021. Taking a lenient view, the Court directed the Appellate Authority to reconsider the appeal of the petitioner on merits after hearing the counsel for the petitioner

Held that:- The Hon’ble High Court directed to decide the Appeal within a period of one month and directed that the petitioner's counsel shall remain present on the date fixed by the First Appellate Authority.