Section 29 of the CGST Act, 2017--- Cancellation of GST Registration —- The petitioner sought directions to the Respondents to revoke the impugned order dated 16.09.2019 and restore the GST registration. The petitioner has preferred an appeal which was rejected on the ground of limitation. The court observed that the order of cancellation of registration has been passed without due application of mind. While passing the order, the concerned officer was not even aware of the fact, as to whether or not a reply had been filed to the SCN. The order begins by referring to a reply dated 12.09.2019, and then goes on to state that no reply has been filed. The orders cancelling registration are a serious matter, they impact the registrants, and therefore, the concerned officer should carefully pen down the orders, and not rely on the system generated orders. Those who are willing to be part of the tax regime should be given, as far as possible, an opportunity to do so.

Held that:- The Hon’ble Court set aside the impugned orders and remitted the matter to the Appellate Authority to examine the same on merits. However, before the Appellate Authority proceeds further in the matter, the petitioner will be called upon to deposit the tax, along with the interest and fine.