Section 29 of the CGST Act, 2017 — Cancellation of Registration —— The petitioner challenged an order dated 6th June, 2022, cancelling the registration of the Petitioner. The counsel for the Petitioner relied upon the judgment of this Court in Durga Raman Patnaik v. Additional Commissioner of GST and submitted that the Petitioner will opt for filing an application for revocation of the cancellation by complying with all the other requirements of depositing all the tax, penalty and interest due as payable and other formalities as required by law.

Held that:- The Hon’ble High Court permitted the Petitioner to file an application for revocation of the cancellation of registration provided such application is filed not later than 3rd April 2023 and Provided that the Petitioner makes payment of the tax, interest, penalty, fine, fees, etc., as may be payable. Thereafter, the application will be entertained and appropriate order will be passed thereon in accordance with law within a further period of thirty (30) days.