Section 29 of the CGST Act, 2017 — Cancellation of Registration — The petitioner challenged the order cancelling the registration of the petitioner and order of appellate authority, upholding the order of cancellation, on the ground that it was time barred. The Court observed that the petitioner has not preferred any reply to the SCN.

Held that:- The Hon’ble High Court set-aside the orders and remitted the matter back to respondent no. 3 to decide the matter giving an opportunity to petitioner to move his reply within 15 days. Respondent no. 3 shall consider the reply on merits within next one month and pass necessary orders in accordance with law.