Section 29 of the CGST Act, 2017 – Cancellation of Registration --––- The petitioner challenged the impugned proceedings of the respondent dated 12.10.2018, cancelling the registration, as the same is in violation of principles of natural justice, cryptic, arbitrary. The court observed that in similar circumstances, following the earlier order passed by the learned Judge of this Court in a batch of cases in the matter of Suguna Cutpiece Centre -Vs- The Appellate Deputy Commissioner (ST)(GST) and Another they have disposed similar Writ Petitions.

Held that:- The Hon’ble High Court  directed the petitioner to approach the Appellate Authority on the terms indicated in para 229 of the order made by this Court in the case of Tvl.Suguna Cutpiece Center case, where if such an appeal is filed within the time stipulated therein, the same shall be entertained and considered and final order shall be passed within the time stipulated therein.