Section 29 of the CGST Act, 2017— Cancellation of GST Registration —– The petitioner challenged an order dated 02.02.2022, whereby the GST registration of the petitioner-firm has been cancelled. The appeal filed by the petitioner has also been rejected by the Appellate Authority. The court observed that the competent authority had issued a notification dated 31.03.2023 wherein, on the conditions being fulfilled, the cancellation of registration effected on the ground of non-filing of GST return, could be revoked.

Held that:- The Hon’ble High Court directed the petitioner to file application for restoration of its registration before the competent authority, which shall consider and decide the application in the light of the notification dated 31.03.2023.