Section 29/30 of the CGST Act, 2017— Cancellation of GST Registration ––– The petitioner challenged the order of cancellation of the Registration Certificate, on the premise that the Petitioner has failed to file returns for a continuous period of six months. The counsel for the Petitioner submitted that the Petitioner could not filed monthly returns due to health issues and  he was not able to file an application for revocation in time. The counsel relied upon the decision in the matter of Tvl.Suguna Cutpiece Vs The Appellate Deputy Commissioner (ST) (GST) and others. The court observed that the benefit extended by this Court in the earlier orders referred to above, may be extended to the Petitioner.

Held that:- The Hon’ble High Court accordingly disposed the petition.