Section 29 of the CGST Act, 2017—Cancellation of the Registration —The petitioner challenged the cancellation of the registration of the petitioner-firm as well as the Appellate order. The counsel for the petitioner submitted that a SCN was issued on 10.02.2021 on the ground that he was not functioning/not existing at the principal place of business. The place of business of the petitioner has changed and the rent agreement was for 11 months. No intimation was given to the Department about change of place of business. The court observed that the first Appellate Authority is duty bound to consider all the grounds raised in the appeal. The order passed by first Appellate Authority is a cryptic order and the cancellation of registration of GST has a ramification effect on the business of the petitioner. The first Appellate Authority should have taken into consideration that the place of business of the Assessee has changed and an opportunity should have been given to the Assessee to place all material before it.

 Held that:- The Hon’ble High Court set aside the first Appellate Authority order and remanded the matter back to the Appellate Authority to reconsider the appeal on merits and deal with each and every grounds so taken in the appeal.