Section 29 of the CGST Act, 2017 — Cancellation of Registration ––- The petitioner prayed for quashing the order dated 04/01/2022 passed by respondent and order dated 04/02/2022 passed by Appellate Authority and to direct for restoration of registration of the petitioner. The counsel for the petitioner submitted that the impugned orders have been passed in complete ignorance of the circular dated 25/06/2020. The court observed that perusal of aforesaid circular reflect that it is unambiguous and in no uncertain terms only deals with Section 29 of the Act and not with Section 107. The appeal of the petitioner which was moved under Section 107 has been rejected by the Appellate Authority inasmuch being time barred. It is further observed that the directive of Apex Court were issued subsequently upon out break of Covid-19 Pandemic, whereas, the registration was cancelled on 04/02/2019 and the appeal was preferred on 16/09/2019. Thus, the reasoning given by the lower Appellate Authority are just and proper.

Held that:-The Hon’ble High Court dismissed present petition.