Section 29 of the CGST Act, 2017— Cancellation of GST Registration  –– The petitioners (total 44) have challenged either orders passed by the Tax Authorities or orders of the appellate authorities rejecting appeals filed by them challenging orders cancelling registration on the ground that appeals have been filed belatedly. The court observed that in M. Mallika Mahal vs. The Commissioner of Central GST, order dated 17.08.2022) it was held that the petitioners may be granted the benefit of the Judgment of the Supreme Court in In Re: Cognizance for extension of limitation, Suo Motu, whereby, the Hon'ble Supreme Court, had extended the limitation for filing of statutory appeal/statutory and revisional remedies from time to time. If the reasons set out for the delay are well founded, discretion may well be exercised by the court in favour of the assessee concerned, and the delay condoned. The court also relied the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner (CT) Vs. Glaxo Smith Kline Consumer Health Care Limited.

Held that:- The Hon’ble High Court decided all 44 writs which were on similar grounds.