Section 29 of the CGST Act, 2017 --- Registration –-The petitioner challenged the order dated 20.12.2021, whereby, the learned writ court directed the respondents to file affidavit and did not grant the prayer for interim relief for restoration of the appellant’s certificate of registration. The state authorities issued SCN dated 06.06.2018 proposing to cancel the certificate of registration of the appellant for the reason that they have not filed their returns for a continuous period of six months. The appellant, thereafter, had filed the return for the period and paid the tax. By order dated 08.02.2021 the authorities cancelled the registration certificate of appellant. The court observed that in the order of cancellation of registration dated 08.02.2021, there is no reference to SCN dated 02.12.2019. The SCN dated 02.12.2019 issued by the central authorities was never uploaded in the Website. The court observed that cancellation of the registration dated 08.02.2021 passed by the central authorities is in violation of principles of natural justice. The state authorities issued SCN dated 11.09.2021. The appellant submitted their reply as well as additional written statement on 12.09.2021. After considering the said reply, vide order dated 06.10.2021 the application for revocation was rejected on the ground that the appellant failed to pay late fee and the interest thereon. The court observed that the order dated 06.10.2021 is devoid of reasons. The court further observed that the order of cancellation of the registration made by the state authorities as well as central authorities are unsustainable and the order rejecting the application for revocation dated 06.10.2021 is also not tenable.

Held that:- The Hon’ble High Court allowed the writ petition and directed the authorities to restore the appellant’s certificate of registration, within one week from. In case there is any shortfall in remittance of the late fees and interest payable by the appellant and if, according to the appellant, all dues have been settled, they are entitled to submit a reply which shall be considered and a speaking order be passed in accordance with law.