Section 29 of the CGST Act, 2017 — Registration ——The appellant submitted that the Proper Officer has cancelled its GSTIN due to non filing of returns for a continuous period of six months. Being aggrieved with the impugned order dated 23.11.2020, the appellant has filed the appeal on 31.08.2021. The authority observed that the impugned order is not in the jurisdiction of this appellate authority and the appeal has been filed wrongly. In this case, appeal shall lie before the jurisdictional authority of SGST, Jaipur (Rajasthan).

Held that:- The Hon’ble authority dismissed the appeal filed by the appellant for the reason being beyond the jurisdiction of this appellate authority.