Section 80 of the CGST Act, 2017 — Payment of Tax in Installment —–The petitioner challenged  the cancellation of registration on account of non- deposition of GST for last three consecutive financial years. The petitioner has filed an appeal against the order passed.

Held that:- The Hon’ble High Court directed the appellate authority to decide the pending appeal expeditiously and preferably within a period of three months. In case the petitioner makes a workable proposal for deposit of the GST before the appellate authority, the same shall be considered while deciding the pending appeal. Subject to deposit of 20% of the outstanding liability within a period of 15 days, the coercive measures shall remain in-abeyance for a period of three months.