Section 29 of the CGST Act, 2017—Revocation of Registration —The petitioner’s registration was cancelled on 24.12.2018 under Section 29(2)(c) of the Act and the petitioner filed an application on 24.10.2019 for the revocation of the cancellation order. His application was rejected on 13.11.2019, the petitioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the First Appeal on 17.12.2019, in the absence of Tribunal, the instant writ petition was filed. The petitioner contended that the orders of the respondent and of the First Appellate Court cannot be sustained now in view of the CGST Act (Removal of Difficulties Order), 2020 issued under section 172 of the Act.
Held that:- The Hon’ble High Court set aside the order dated 13.11.2019 passed by the respondent and the order dated 17.12.2019 passed by the First Appellate Authority and held that the application dated 24.10.2019 which was filed by the petitioner for the revocation of the cancellation order dated 24.12.2018 shall be decided in accordance with law within a period of 15 days.—Sarvshree Sadguru Construction Company Through Its Proprietor Indramani Tiwari Vs. Union of India [2020] 26 TAXLOK.COM 073 (Allahabad)