Section 29 of the CGST Act, 2017 — Cancellation of registration –-- The petitioner sought quashing of order dated 09.09.2020, whereby, the registration of the petitioner has been cancelled on the ground that petitioner had not filed returns for more than six months and challenged the order-in-appeal dated 31.01.2023. The court relied upon the judgment in the matter of Nithya Constructions v. Union of India and observed that the issue raised in this writ petition is no more res integra.

Held that:- The Hon’ble High Court set aside the order dated 22.07.2019 as well as the order dated 25.02.2022 and remanded the matter back to respondent No.3 to consider the grievance and to pass an appropriate order in accordance with law.