HC dismissed the petition challenging registration cancellation...

HC dismissed the petition challenging registration cancellation under CGST Act. The petitioner failed to furnish final returns as mandated by Section 29(2)(c), did not respond to show cause notice, and did not avail hearing opportunity. Despite statutory provisions for revocation under Section 30 and appellate remedy under Section 107, petitioner remained inactive for over 13 months. The court held that procedural requirements were followed, and the petitioner is estopped from challenging the cancellation order due to acquiescence. The petition was consequently dismissed.

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