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, whereby, the appeal has been on the ground of limitation. The court observed that that the appeal has been filed at a delayed stage and in between the COVID-19 pandemic had intervened. The Assessee cannot be left remediless and the Appellate Authority should have entertained the appeal and decided the same on merits. The business cannot be hampered and suffered on mere technicalities of law and the Appellate Authority should have considered the appeal on merits. The order passed by first Appellate Authority dated 04.09.2021 is unsustainable in the eyes of law.

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 decide the same strictly in accordance with law without going into the question of limitation, preferably within a period of one month.