Section 29 of the CGST Act, 2017 — Cancellation of Registration –-- The petitioner challenged order dated 08.04.2020 as well as the order-in-appeal dated 21.10.2022. The respondent cancelled the GST registration of the petitioner on the ground that the return were not filed for continuous six months. The appeal was dismissed on the ground of limitation. The Court relied upon the decisiosn in the matter of Nitya Construction v. Union of India 2022 and M/s. Chenna Krishnamacharyulu v. Additional Commissioner.

Held that:- The Hon’ble High Court set aside the order dated 08.04.2020 and the Appeal order dated 21.10.2022 and remanded the matter back to the file of respondent No.5 to consider the case of the petitioner and thereafter pass appropriate order in accordance with law, within a period of four weeks.