Section 29 of the CGST Act, 2017--- Cancellation of registration —- The petitioner challenged the order dated 26.10.2021, passed by the Appellate Authority, whereby, the appeal has dismissed on the ground of limitation. The counsel for the petitioner submitted that the appeal could not have been dismissed on the ground of limitation, in view of the order dated 27.04.2021 passed by the Supreme Court. The court observed that the SCN issued to the petitioner is completely deficient in material particulars, and no purpose would be served in remanding the matter to the appellate authority. The SCN gives no details as to the date and time on which the petitioner’s authorized representative was to present himself for a personal hearing. A perusal of the order dated 11.12.2019, whereby the petitioner’s registration was cancelled, shows that there was no demand outstanding qua the petitioner.

Held that:- The Hon’ble High Court quashed the impugned order dated 26.10.2021 passed by the appellate authority and the order cancelling the petitioner’s registration dated 11.12.2019. The respondents will restore the petitioner’s registration though not later than ten days.