Section 29/30 of the CGST Act, 2017 –– Revocation of cancellation of Registration —- The petitioner prayed for quashing the order for cancellation of Registration dated 20.12.2018. Due to the alleged reasons that, continuously for six months or more, the petitioner has not filed return, the registration of the petitioner was cancelled by the order dated 08.12.2018. The petitioner filed appeal before the Appellate Authority, the same also was rejected by the order of the Appellate Authority dated 02.03.2022. The court observed that the issue raised in this Petition has already been considered in a batch of cases by a learned Judge of this Court in the matter of “Suguna Cutpiece Centre -Vs- The Appellate Deputy Commissioner (ST)(GST) and Another” by order dated 31.01.2022. The counsel for the respondents submitted that in view of the earlier orders passed by this Court, this Writ Petition also in the same line may be disposed of.

Held that:- The Hon’ble High Court disposed the Petition on the same term mentioned in Paragraph 229 of the order of Suguna Cutpiece Centre.