Section 29/30 of the CGST Act, 2017 – Cancellation of GST Registration— The Petitioner challenged the order dated 30.11.2022, whereby, the first respondent has cancelled the petitioner’s registration. The second respondent visited his business premises on 11.10.2022 and seized documents. The second respondent arrested him. He was in judicial custody from 16.11.2022 until he was admitted to bail and released on 08.12.2022. In the meanwhile, the first respondent has issued SCN on 17.11.2022 alleging that he has issued invoices and bills without actual supply of either goods or services. The petitioner’s counsel submitted that when the petitioner was still in custody, the first respondent has cancelled the registration on 30.11.2022. During custody period, the petitioner could not have been served with SCN dated 17.11.2022. The respondent counsel submitted that the petitioner must be called upon to furnish the returns for the period for which the returns are not filed as a condition for revocation of the cancellation. The petitioner counsel submitted that the petitioner would file the returns within a period of four weeks.

Held that:- The Hon’ble High Court directed the second respondent to pass suitable orders for revocation of the cancellation of the registration, if the petitioner files Returns for the relevant period for which returns have to be filed.