Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged the order dated 06.01.2022, whereby registration of the petitioner was cancelled and order dated 13.2.2023, whereby the appellate authority did not entertain the appeal of the petitioner against the cancellation of the registration on the ground that the appeal was filed beyond the time limit provided. The court observed that Notification No. 3/2023-Central Tax dated 31.03.2023 has opened a window for the defaulting dealers who could now file return and pay the tax.

Held that:- The Hon’ble High Court directed that no further adjudication is necessary in the present petition. It is open for the petitioner to take necessary recourse under the aforesaid notification dated 31.3.2023.