Section 29 of the CGST Act, 2017 – Cancellation of Registration --––- The petitioner challenged the impugned notice dated 29.12.2021 and consequently, direct the respondents to restore the petitioner's GSTIN of registration. The counsel appearing for the petitioner submitted that the petitioner would deposit 10% of the total amount of tax within a period of three weeks and file appeal before the Appellate Authorities.

Held that:- The Hon’ble High Court directed the petitioner to deposit 10% of the total amount of tax, within a period of three weeks and he would make submission before the Appellate Authorities.