Section 29 of the CGST Act, 2017 — Cancellation of registration –-- The petitioner sought quashing of the order dated 22.09.2021, cancelling GST registration of the petitioner as well as the order-in-appeal dated 16.11.2022. The counsel for the petitioner submitted that till date no GST Tribunal has been constituted. The court observed that as GST Tribunal has not been constituted under Section 109 of the Act, petitioner would be left without any remedy. It would be just and proper if the entire matter is remanded back to respondent No.1 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law.

Held that:- The Hon’ble High Court remanded the matter back to the file of respondent No.1 to consider the grievance expressed by the petitioner against cancellation of registration and thereafter pass an appropriate order in accordance with law.