Section 29/30 of the CGST Act, 2017 — Cancellation of Registration ––- The petitioner challenged the the order dated 17.08.2021 passed by the appellate authority, whereby the appeal preferred by it against the order dated 02.01.2019, cancelling his registration has been dismissed as barred by time. Since appeal has been preferred by the petitioner after two years and seven months from the date of passing of the order, the same is barred by time. The petitioner contended that no notice was issued to him by the respondent and he acquired knowledge of the fact of passing of the order from other source hence could not prefer the appeal within time. The court observed that there is no material available on record to establish as to when the order was communicated to the petitioner. The aforesaid aspect of the matter has not been considered by the appellate authority.

Held that:-The Hon’ble High Court set aside the impugned order and remanded the matter back to the appellate authority, for reconsideration of the matter and decision afresh in accordance with law.