Section 29 of the CGST Act, 2017 — Cancellation of Registration –-- The petitioner sought quashing of the order dated 26.11.2019 cancelling the GST registration. The counsel for the petitioner submitted that against the order dated 26.11.2019 petitioner could not file the appeal because of a surgery which the Managing Partner had to undergo. The other partner of the petitioner is the wife of the managing partner himself, who because of the health condition of her husband could not devote much attention to business dealings of the petitioner. The court observed that it would meet the ends of justice if the matter is remanded back to respondent No.1 for taking a fresh decision in accordance with law.

Held that:- The Hon’ble High Court set aside the order dated 26.11.2019 and remanded the matter back to the file of respondent No.1 to consider the case of the petitioner and thereafter pass appropriate order in accordance with law, within a period of two months.