Section 29 of the CGST Act, 2017 – Cancellation of Registration —- The petitioner prayed for quashing the Order-in-Appeal dated 22.04.2022. The counsel for the petitioner submitted that on 13.04.2020 when there was a lockdown on account of covid 19 pandemic, the respondents passed an order revoking/cancelling the GST registration. Subsequently the petitioner could not prefer an appeal within the prescribed period and on account of extension of time granted due to the covid 19 pandemic, the petitioner preferred an appeal on 30.03.2022. The respondent Appellate Authority dismissed the appeal on the ground that the appeal was not maintainable since the only option available to the petitioner was to approach the respondent No.2 for revocation of the cancellation and restoration of the registration. The petitioner has paid the entire tax payable upto to the date of cancellation. The court observed that it was not possible for the petitioner to seek revocation of the cancellation order on account of the covid 19 pandemic and till disposal of the appeal. The explanation offered by the petitioner in not seeking revocation of the cancellation within a stipulated period of 30 days under Section 30 is to be held as valid and proper.

Held that:- The Hon’ble High Court directed respondent No.2 to reconsider the claim of the petitioner for revocation of the cancellation order in accordance with law subject to payment of outstanding due taxes by the petitioner.