The instant case is dismissed as withdrawn. Accordingly, disposed of.

The present writ petition is filed challenging the impugned order on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017. The impugned proceedings are set aside and the vehicles/goods in question shall be released forthwith.

By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order passed by the respondent canceling the GST registration of the petitioner as well as the order-in-appeal passed by the respondent dismissing the appeal filed by the petitioner against the order of cancellation of GST registration. This court is of the view that it would be just and proper if respondent gives a fresh opportunity of hearing to the petitioner since the matter pertains to cancellation of GST registration adversely effecting its business operations.

Impugned order passed under section 129(3) of CGST Act is set aside.

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This court quashed and set aside the impugned order passed under section 73 of CGST Act

By way of the present petition under Article 226 of the Constitution of India, the petitioner is seeking to quash and set aside the order of cancellation of registration of Petitioner Company. The petition stands allowed, quashing and setting aside the order. The cancellation of registration is revoked

The petitioner is in this court aggrieved by order cancelling the registration granted to the petitioner under the CGST Act. The action taken by the officer by initiating proceedings in form GST REG-31 of the CGST Rules and completing the proceedings for cancellation of registration by issuing order is clearly without jurisdiction. If the Officer wishes to initiate proceedings for cancellation of registration, he must issue a notice as specified in Rule 21 of the CGST Rules and in form GST REG-17 and not in form GST REG-31.

On the ground of non-filing of the return, the respondent should not initiate fresh proceeding for cancellation of the registration.

The matter is remitted to the Appellate Authority to examine the same on merits.