Section 29 of the CGST Act, 2017 --- Cancellation of GST Registration —- The petitioner challenged Appeal order dated 24.01.2023 whereby the appeal challenging the revocation of GST registration was rejected on the ground that the appeal was beyond the period of limitation. The court observed that no personal hearing was afforded to the petitioner

Held that:- The Hon’ble Court set aside the impugned order dated 15.02.2022 and directed the respondents to forthwith restore the petitioner’s GST registration.