Section 29/30 of the CGST Act, 2017 — Cancellation of Registration -- The petitioner challenged the order dated 14.5.2019 cancelling the registration of the petitioner and the Appellate order dated 25.3.2021. The petitioner was issued SCN and he deposited the due amount and submitted a revocation application. The respondent rejected the revocation application on the ground that he has not filed the return within time. Further Appeal was dismissed. The counsel for the petitioner submitted that the reason recorded in rejecting the revocation application is wrong that the petitioner has not filed return though it was filed when the disputed amount of tax was deposited by the petitioner. He placed reliance upon a decision of the Madras High Court in the case of Tvl. Suguna Cutpiece Center vs. The Appellate Deputy Commissioner (ST) (GST) and others. The court observed that the petitioner has deposited the entire tax and has filed return in the year 2021, the said Act having not been denied by the State, the rejection of registration solely on the ground of delay in moving the revocation application, is not sustainable in law. Moreover, the Appellate Authority has not recorded any categorical finding.

Held that:- The Hon’ble High Court set aside the orders dated 14.5.2019 and 25.3.2021.