Section 29 of the CGST Act, 2017 — Cancellation of Registration –-- The petitioner sought quashing of the order dated 10.01.2022 as well as the order-in-appeal dated 18.10.2022 cancelling the GST registration. The court observed that issue raised in petition is no more res integra, as in several such writ petitions, they had interfered with such cancellation of GST registration as well as the appellate order and had remanded the matter back to the primary authority for taking a fresh decision in accordance with law.

Held that:- The Hon’ble High Court set aside the orders and remanded the matter back to the file of respondent No.4 to consider the case of the petitioner and thereafter pass appropriate order in accordance with law, within a period of three months.