Section 29 of the CGST Act, 2017— Cancellation of Registration —-- The petitioner sought quashing of the impugned order dated 25.12.2020 and Appeal order dated 05.07.2022 and consequently prayed to direct the respondents to restore the GST Registration. The court relied the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others and observed that restoring the registration would not cause any harm to the department on the other hand it would be beneficial for the state to earn revenue.

Held that:- The Hon’ble High Court allowed the writ petition.