Section 29 of the CGST Act, 2017 – Cancellation of GST Registration —-- The petitioner sought a writ of mandamus declaring the order dated 20.01.2022, cancelling the registration of the petitioner firm on the ground that the petitioner firm did not submit returns for a continuous period of six months but without providing an opportunity of hearing as arbitrary and illegal and consequently set aside the same. The court observed that petitioner preferred an appeal but it was rejected and as the GST Tribunal has not been constituted, so as to enable the petitioner to pursue his further legal remedy.

Held that:- The Hon’ble High Court  allowed the writ petition and remitted the matter back to the authority to consider the case of the petitioner and after verifying the returns submitted by the petitioner and after affording an opportunity of personal hearing pass an appropriate order in accordance with governing law, withtin two weeks.