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The petitioner is essentially aggrieved by cancellation of its GST registration. The petitioner’s challenge to Sub-Section (2) of Section 29 of Act and Rule 21 & Rule 21A of the GST Rules is also founded on the respondent’s action suspending and cancelling the petitioner’s GST registration. Since the said grievances are addressed, this court do not consider it apposite to consider the challenge to Sub-Section (2) of Section 29 of Act and Rule 21 & Rule 21A of the GST Rules.

Section 29 of the CGST Act, 2017--- Cancellation of Registration —- The petitioner challenged the SCN dated 13.01.2023 as well as the suspension of its registration. The respondent’s counsel submitted that in compliance with the order dated 17.01.2023, the representative of the petitioner had filed a reply. The respondent has since revoked the suspension of the petitioner’s registration and the same is active. The court observed that the petitioner’s grievance insofar as suspension / cancellation of its registration is concerned, stands addressed.

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

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