Section 29 of the CGST Act —Cancellation of Registration  – The petitioner challenged the impugned order dated 18th May, 2022, rejecting the petitioner’s application for revocation of cancellation of its registration passed on 09.11.2020. The court observed that as per Section 107, any person aggrieved by any decision or order passed under the said Act by an adjudicating authority may appeal to the appellate authority as prescribed and within the time and date on which such decision or order was communicated to the person.

Held that:- The Hon’ble High Court granted liberty to the petitioner to file appeal against the aforesaid impugned order of cancellation within two weeks, subject to compliance of all statutory formalities and if such appeal is filed, the appellate authority concerned shall consider and expeditiously dispose of the same on merit.