Section 29 of the CGST Act, 2017—Cancellation of GST Registration —-The petitioner challenged the order dated 17.05.2021, whereby the application filed for revocation of cancellation of registration has been rejected, as well as the Appeal order dated 14.09.2021, whereby the appeal has been dismissed. The Counsel for the petitioner submitted that the registration was cancelled on the ground that the firm was indulged in availing fake ITC credit from bogus firm. The court observed that the respondents have committed error while deciding the issue on the ground that several firms were availing wrong ITC credit. The court relied the decision in the matter of Apparent Marketing Private Limited. The order rejecting the application for revocation was a wrong exercise of power by the department. The appellate order is equally bad, inasmuch as, no such ground was mentioned before passing the order of cancellation.

Held that:- The Hon’ble High Court set aside the order dated 17.05.2021 and 14.09.2021.