Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged the order dated 10.09.2022, whereby registration of the petitioner was cancelled. The counsel for the petitioner submitted that the returns were filed prior to the cancellation. The court observed that Notification No. 3/2023-Central Tax dated 31.03.2023 would indisputably apply to the facts of this case, the petitioner may approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration.

Held that:- The Hon’ble High Court directed that if the petitioner approaches the competent authority in light of the Notification dated 31.03.2023, the authority will take appropriate decision without booking any delay.