Section 29 of the CGST Act, 2017 — Cancellation of Registration ––- The petitioner sought review of order dated 04.05.2022 passed in W.P.No.4349/2022. The counsel for the petitioner contended that petitioner had filed an appeal before the Appellate Authority, but the Appellate Authority dismissed the appeal vide order dated 04.01.2022, without extending opportunity of hearing to the petitioner and this ground has not been dealt with by this Court. The petition was dismissed on the ground that petitioner could not have claimed condonation of delay in filing an appeal on the strength of Circular dated 25.06.2020, as circular only dealt with Section 29, which provides for filing of application for revocation of cancellation of registration. The court observed that the petition is silent about the fact that the petitioner ever demanded any opportunity of hearing. Even if the argument of the petitioner is accepted, the absence of necessary pleadings in the petition, does not warrant review of the impugned order passed by this Court. The judgment as relied upon by the petitioner in the case of Suguna Cutpiece Center, is distinguishable as the same does not deal with the question of violation of natural justice by an Appellate Authority.

Held that:-The Hon’ble High Court dismissed the review petition.