Section 29 of the CGST Act, 2017 – Cancellation of Registration —-- The petitioner challenged the impugned appeal rejection order dated 25.10.2022, for not filing the appeal in time coupled with the cancellation of registration issued by the 1st respondent on 03.01.2022. The petitioner counsel relied upon the order of the Division Bench of the High Court for the State of Telangana in W.P. No.27071 of 2022 , where under in similar circumstances, the writ petition was allowed and the matter was remitted to the primary authority. The court also relied upon the same judgment and observed that it would be just and proper if the entire matter was remitted back to the respondent for reconsideration.

Held that:- The Hon’ble High Court remitted the matter back to the primary authority to re-consider the case of the petitioner and after affording a personal hearing to him, pass an appropriate order in accordance with law expeditiously but not later than two weeks.