Section 29 of the CGST Act, 2017 — Cancellation of the GST registration - The Petitioner challenged an Appellate order dated 10.11.2022, whereby the Appeal has been rejected on the ground of limitation. The registration of the petitioner was cancelled owning to non-filing of monthly returns. The court observed that they found no ground to interfere with the impugned order.

Held that:- The Hon’ble High Court directed that it is open to the writ petitioner to apply afresh for registration and if the writ petitioner chooses to apply afresh for registration, the application shall be processed on its own merits and in accordance with law.