Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged the order dated 31.3.2022, whereby registration of the petitioner was cancelled. Further, the appeal was dismissed on 27.10.2022 on the ground of being filed beyond the period of limitation. The court observed that Notification dated 31.03.2023 would indisputably apply to the facts of this case.

Held that:- The Hon’ble High Court directed that the petitioner may approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration. If the petitioner approaches the competent authority, the authority will take appropriate decision without booking any delay.