Section 29, 30 of the CGST Act, 2017--- Registration —- The petitioner prayed for quashing of the order dated 25.02.2020, the order dated 30.07.2021, whereby appeal has been rejected on the ground of delay; for quashing the order dated 08.01.2020 for cancelling registration under Section 29 of the Act. The court observed that the Appellate Authority, ought to have been indulgent, in condoning the delay, more so on account of the prevalent current Pandemic Covid-19. The Hon’ble Apex Court in several of its orders has extended the period of limitation, in complying with the statutory requirement in initiating the proceedings before the judicial forum. Further, the Assessing Officer, in view of the bona fides of the petitioner ought to have invoked its power under Section 30 of the Act. The counsel for the respondent stated that within next two weeks petitioner shall file the returns; deposit the component of tax as also the interest, if any payable thereupon; and comply with the order passed by the Assessing Officer.

Held that:- The Hon’ble High Court quashed and set aside the impugned orders and directed the Petitioner to appear before the Assessing Officer on 2nd of March, 2022. The Assessing Authority shall decide the case on merits after complying with the principles of natural justice.