Section 29 of the CGST Act, 2017 — Cancellation of the Registration– The Petitioner challenged the order of cancellation of the Registration on the premise that the Petitioner has failed to file monthly returns. The counsel for the Petitioner placed reliance on the case of Tvl. Suguna Cutpiece Vs The Appellate Deputy Commissioner (ST) (GST) and others. The Court observed that they are consistently following the directions issued in the case of Tvl. Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others and the Revenue/Department has also accepted the said view

Held that:- The Hon’ble High Court directed that the benefit extended by this Court in the earlier orders be extended to the Petitioner.