Section 29 of the CGST Act, 2017 — Registration  –--- The petitioner prayed for directions to the respondents to grant 24 installments to the petitioner to pay the GST liability that would arise on a self-assessment by the petitioner of the business activities undertaken by the petitioner. The petitioner has not submitted the returns continuously for a period of six months and consequent to which, the petitioner has submitted application before the respondent Department, seeking extension of time for payment of their amounts due. The respondent no. 4 informed the petitioner that consequent to non-filing of return for a continuous period of six months, the GST registration stands suspended. The petitioner submitted that by virtue of the powers conferred under Section 80 of the Act, the Commissioner is vested with powers to extend time The court observed that a direction can be issued to the Commissioner to dispose of application within a time frame.

 Held that:- The Hon’ble High Court directed the 3rd respondent to finalise application within three weeks. The Petitioner is directed to appear before the 4th respondent on 24.01.2022.