Section 29 of the CGST Act, 2017--- Cancellation of Registration —- The petitioner challenged the Order-in-Appeal dated 31.10.2022, rejecting the petitioner’s appeal against an order dated 18.01.2021, whereby the petitioner’s registration was cancelled. The petitioner submitted that he was suffering from ill-health and being the sole proprietor of the concern, there was no other person who could file the returns within time. Although, he had not filed the returns, he had discharged the tax liability. The court observed that the petitioner’s appeal was dismissed as the Appellate Authority found that the petitioner had not shown sufficient cause for allowing revocation of cancellation of his registration. The petitioner had shown sufficient grounds for revocation of his cancellation.

Held that:- The Hon’ble Court set aside the impugned order dated 18.01.2021, and directed the respondents to restore the petitioner’s registration within a period of two weeks. The petitioner shall file all returns up to date to regularise his GST filings, within a period of four weeks thereafter.