Section 29 of the CGST Act, 2017 — Cancellation of registration –-- The petitioner challenged the order dated 10.12.2020, cancelling the registration of the petitioner as well as the order-in-appeal dated 11.01.2023, rejecting the appeal. The court relied the decision in the matter of M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-1), which has been followed in subsequent decisions.

Held that:- The Hon’ble High Court set aside the orders and remanded the matter back to the file of respondent No.4 to consider the matter afresh and after giving a reasonable opportunity of hearing to the petitioner, to pass appropriate order in accordance with law.