Section 29 of the CGST Act, 2017 — Cancellation of Registration –-- The petitioner sought quashing of order dated 27.08.2022, rejecting the appeal and confirming the order dated 14.12.2019 cancelling the registration certificate of the petitioner. The appeal was dismissed on the point of limitation as well as on the ground that the order of cancellation of registration was not challenged. The counsel for the parties are in agreement that the issue raised in this writ petition is squarely covered by a decision of this Court in M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-I)) decided on 27.06.2022.

Held that:- The Hon’ble High Court set aside the impugned order  and remanded the matter to the file of respondent No.4 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law.