Section 29 of the CGST Act, 2017 – Cancellation of Registration — The petitioner prayed for quashing the impugned order dated 29.09.2022 and to direct Respondent No.2 to revoke the cancellation of the GST registration. The counsel for the petitioner submitted that due to financial constraints and also due to covid-19 pandemic, petitioner could not make GST payments on time leading to the SCN dated 13.12.2019 and the subsequent order dated 28.12.2020, cancelling the GST registration. The Appellate Authority dismissed the appeal refusing to condone the delay in preferring the appeal. The court observed that Appellate Authority does not have any power to condone the delay in preferring an appeal under Section 107, in a given case, it is open for this Court to condone the delay. The explanation offered by the petitioner in not making GST payment and delay in filing returns and preferring an appeal deserves to be accepted and by adopting a justice oriented approach.

 Held that:- The Hon’ble High Court set aside the impugned orders and directed the 2nd respondent to restore the GST registration of the petitioner, subject to payment of all dues by the petitioner.