Section 29/30 of the CGST Act, 2017 — Revocation of Cancellation of Registration — The petitioner filed intra-court appeal, whereby the appellant has assailed the order passed by the learned Single Judge in Writ Petition (M/S) No. 1553 of 2021 on dated 30.09.2021, on the ground that the writ petition is not maintainable in view of the fact that there is an alternative and efficacious remedy available to the petitioner/appellant. The petitioner’s registration was cancelled on 21.09.2019. He preferred an appeal before the First Appellate Authority, but the same was dismissed on the ground of delay. The court observed that the learned Single Judge has committer error by holding that the writ petition is not maintainable. However, the learned Single Judge has not given any findings about the merits on the claim of the petitioner/appellant so far as the cancellation of his GST Registration number is concerned.

Held that—The Hon’ble High Court allowed the Special Appeal and set aside the judgment and order dated 30.09.2021 and remanded the matter back to the learned Single Judge for consideration on merits.