Section 29 of the CGST Act, 2017  — Cancellation of GST Registration –-- The petitioner challenged SCN for cancellation of registration dated 11.08.2022. The petitioner submitted an application on 25.11.2022, seeking revocation of the suspension of the registration of the firm. But, the respondents’ authority did not revoke the same. The counsel for the petitioner submitted that on receipt of the SCN, the petitioner submitted his returns along with interest. There was no suspension order only the show cause notice was issued and the GST portal of the petitioner has been blocked. The court observed that the respondent authority shall give an opportunity to the petitioner to submit his return for the period the SCN was issued.

Held that:- The Hon’ble High Court directed the respondent to release the GST portal which they have blocked relating to the petitioner. The respondents are at liberty to proceed in the matter in accordance with law.