Section 29 of the CGST Act, 2017 — Cancelation of the Registration –-- The petitioner challenged the order dated 29.12.2020, cancelling the registration of the petitioner as well as the order-in-appeal dated 25.10.2022 dismissing the appeal filed by the petitioner. The court observed that the issue raised in the present writ petition has been decided by this Court in several writ petitions including the case decided on 30.06.2022 (Nithya Constructions v. Union of India). It would be just and proper if one more opportunity is granted to the petitioner.

Held that:- The Hon’ble High Court set aside the order of respondent No.3 dated 29.12.2020 as well as the order-in-appeal dated 25.10.2022 and remanded the matter back to the file of respondent No.3 to consider the matter afresh and thereafter pass an appropriate order in accordance with law after giving due opportunity of hearing to the petitioner.