Section 29/30 of the CGST Act, 2017— Cancellation of Registration ––– The petitioner challenged the order of cancellation of the Registration Certificate on the ground that the Petitioner has failed to file GST monthly returns. The counsel for the Petitioner submitted that the Petitioner was diagnosed with medical ailments related to viral fever and had to undergo treatment and was in bed rest and only a part-time Accountant was taking care of the statutory compliances including filing of GST returns. The Petitioner preferred an appeal before the appellate authority, which was rejected on the ground that it was beyond the period of limitation. He relied upon the case of Tvl.Suguna Cutpiece Vs The Appellate Deputy Commissioner (ST) (GST) and others. The court observed that the benefit extended by this Court in the earlier orders referred to above, may be extended to the Petitioner.

Held that:- The Hon’ble High Court accordingly disposed the petition.