Section 29/30 of the CGST Act, 2017 – Cancellation of GST Registration— The Petitioner challenged the order dated 20.04.2022 and the Order-in-appeal dated 14.12.2022, whereby, the respondent has cancelled the petitioner’s registration. The court observed that there is complete lack of application of mind in cancelling the petitioner’s registration and the petitioner has made out grounds that would justify interference.

Held that:- The Hon’ble High Court quashed the order dated 20.04.2022 subject to the condition that the petitioner files returns within a period of four weeks. Failing which, the cancellation order shall stand revived.