Section 29/30 of the CGST Act, 2017 – Registration –-The petitioner challenged the impugned order dated 16.07.2019, cancelling the GST Registration. The impugned order preceded the SCN dated 04.07.2019. It is the specific case of the petitioner that the petitioner was not having business and therefore, the petitioner did not file returns. The petitioner in any event would have filed only a nil return. The counsel for the petitioner submitted that the order was communicated electronically and since the petitioner had closed down the business, the petitioner was unaware of the cancellation of the registration. The counsel for the respondents submitted that the petitioner was given time to file an application against the impugned order but failed to exercise such action. The court observed that the case of the petitioner is quite similar to the cases of the petitioner in the case of Tvl.Suguna Cutpiece Center Vs Appellate Deputy Commissioner (ST) (GST) and others), dated 31.01.2022, where some of whom had filed an appeal beyond the period of limitation which some had directly filed a writ petition against the order cancelling the registration, wherein, it was held that no useful purpose will be served by keeping such assessee out of the GST regime.

Held that:- The Hon’ble High Court allowed the petition in terms of the safeguards stipulated in those orders.