Section 29 of the CGST Act, 2017--- Cancellation of Registration —- The petitioner sought directions to the respondent to rectify the order of cancellation dated 12.02.2019 to the extent that the petitioner’s registration has been cancelled with effect from 01.02.2018. The petitioner applied for cancellation of registration on 04.12.2018 stating that it had discontinued/closed its business, which was rejected by an order dated 11.02.2019 on the ground that the Central Tax Liability entered was incorrect. The petitioner filed a second application for cancellation of the registration on 11.02.2019 requesting that the registration be cancelled from 01.02.2018. This was an apparent error as the petitioner had continued to file its returns till January 2019. The petitioner’s second application for cancellation was accepted and its registration was cancelled. The court observed that the petitioner had meant to seek cancellation of the registration with effect from 01.02.2019 and had filed returns till January 2019.

Held that:- The Hon’ble Court set aside the order dated 12.02.2019 and directed the respondents to consider the petitioner’s application dated 11.02.2019 afresh by considering the date from which the registration was requested to be cancelled as 01.02.2019 instead of 01.02.2018.