Section 29 of the CGST Act, 2017 — Registration –— The petitioner prayed for order quashing the impugned order dated 17.11.2021 as well as order dated 21.07.2020; directions to the Respondents to forthwith restore the registration certificate of the Petitioners. The respondent issued SCN dated 10.07.2020 for cancellation of registration on the ground of non filing of the returns. The court observed that the order passed by the respondent cancelling the registration is a non speaking order. The entire procedure undertaken by the respondent and by the appellate authority is in absolute violation of the principles of natural justice.

Held that:- The Hon’ble High Court quashed the impugned orders, permitted the applicant to file his returns of an appropriate amount with penalty and interest in accordance with law. The GST registration stands automatically revived, within two weeks, if the entire amount towards tax with penalty and interest is deposited.