Section 29 of the CGST Act, 2017 — Cancellation of Registration –-- The petitioner sought quashing of the order dated 05.10.2021, cancelling the registration of the petitioner as well as the order dated 18.08.2022 dismissing the appeal filed by the petitioner. The GST registration was cancelled on the ground of failure to furnish returns for a continuous period of six months. The court observed that the issue raised is squarely covered by a recent decision of this Court in M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-1).

Held that:- The Hon’ble High Court set aside the orders and remanded the matter back to the file of respondent No.2 to consider the case of the petitioner and thereafter pass appropriate order in accordance with law.