Section 29 of the CGST Act, 2017 –—Cancellation of GST Registration -- The petitioner challenged the order dated 23.11.2021, whereby the registration of the petitioner was cancelled under Section 29 of the Act. The appeal was also dismissed as being time barred. The court observed that the order for cancellation of registration was issued on 23.11.2021 and against which the appeal was filed on 19.07.2022. These periods fall within the period mentioned in the Apex Court’s order dated 10.01.2022. There is no finding in the Appellate Order that as to whether according to the department, the assessee was excluded from the benefit of the order passed by the Apex Court or was entitled to the benefit of the order passed by the Apex Court. The purpose of limitation being prescribed in a statute is two fold, namely, to ensure compliance of the statutory provisions by the persons on whom the provisions of the statute are applicable and further to ensure that no third party rights which may have been created in the meantime are permitted to be nonsuited/ unsettled. The non-revocation of cancellation of registration is likely to prejudice the assessee alone. It cannot be said that any third party rights are created against the assessee. No prejudice is caused to any other person, if the GST registration of the petitioner/assessee is revoked. No prejudice is caused to the revenue.

Held that:- The Hon’ble High Court directed that the respondent No. 5, will intimate the petitioner the total outstanding statutory dues standing in the name of the petitioner till the date on which his GST registration was cancelled. Upon such intimation, if any such outstanding statutory dues are required to be paid the same shall be deposited by the petitioner without fail. Upon such payment of statutory dues, the cancellation of the registration shall be revoked by the respondent authorities.