Section 29 of the CGST Act, 2017 –—Cancellation of GST Registration -- The petitioner challenged the order dated 17.02.2022, whereby the GST registration of the petitioner was cancelled in terms of the provisions of Section 29. The petitioner filed an appeal before the appellate authority on 11.08.2022 and had already deposited the due amount and filed GST returns. The Appeal was rejected on the ground of limitation. The court observed that similar such orders have been passed by this Court as well as other Co-ordinate Benches. A writ Court is empowered to condone the delay of any statutory or quasi judicial authority. Such power is inherent in a Writ Court [Commissioner of Income Tax-15 –Vs- Pheroza Framroze and Company.

Held that:- The Hon’ble High Court set aside the impugned order dated 17.02.2022 and the order of the Appellate Authority dated 11.08.2022 and directed that the Respondent No. 4, will intimate the petitioner the total outstanding statutory dues. Upon such intimation, if any such outstanding statutory dues under GST are required to be paid, the same shall be deposited by the petitioner without fail.