Section 29 of the CGST Act, 2017 — Registration — The petitioner challenged the Order dated 14.02.2020 cancelling the Registration Certificate. The Petitioner submitted that his reply to the SCN dated 03.02.2020 for cancellation of registration was not taken care of by the respondent. The court observed that that the Petitioner on account of ill-health defaulted in furnishing returns. However, from the Order dated 14.02.2020, it is seen that the Petitioner has not responded to GSTR-3A notice, REG-17 notice and personal hearing. The respondent counsel submitted that the Petitioner has to comply with statutory requirements by paying tax, interest and penalty with late fee and also required to furnish returns. The counsel for the Petitioner submitted that he agreed to discharge his liability by depositing tax, interest and penalty along with late fee.  

Held that:- The Hon’ble High Court directed the Petitioner to deposit all the taxes, interest, penalty and late fee as may be due and comply with formalities. Upon such compliance, the Petitioner’s application for revocation will be considered in accordance with law.