Section 29 of the CGST Act, 2017 – Cancellation of Registration -–- The petitioner challenged the impugned order of the appellate authority dated 25th November, 2022, dismissing the appeal of the petitioner, on the ground of delay of more than four months in addition to the period granted by the judgment of the Hon’ble Supreme Court during the COVID period. The court observed that there is no cogent and proper explanation of delay in filing the appeal of more than 200 days. The medical documents, are self contradictory.

Held that:- The Hon’ble High Court dismissed the petition.