Section 29 of the CGST Act, 2017 – Cancellation of Registration —- The Petitioner prayed for quashing the impugned Order-in-Appeal dated 25.10.2021; setting aside the impugned order dated 17.07.2019; directing the immediate restoration of the registration. The court observed that the Appellate Authority clearly committed an error in summarily rejecting the appeal filed by the petitioner and also rejecting the request to condone the delay in filing the appeal without assigning proper, valid and cogent reasons. The respondent Appellate Authority has failed to consider and appreciate the notification, whereby the time limit for making application and appeal seeking revocation of cancellation of registration was extended upto 30.09.2021 and the petitioner having filed an appeal on 12.08.2021, was entitled to the benefit of said notification.

Held that:- The Hon’ble High Court set aside the order and set aside the cancellation order and restored the GST registration in favour of the petitioner.