ORAL ORDER

1. The petitioner is before this Court seeking for the following relief:

ii. Issue a direction to the respondent No.1 and 2 to restore the Petitioner’s GST registration (GSTIN/ UIN29AKDPP2961J1ZR) immediately;

2. Heard Shri Vinayak Megundi, learned counsel for the petitioner, Shri Shivaraj S.Balloli learned counsel for respondent Nos.1 & 2; and Shri Venkatesh M.Kharvi, DSGI for respondent No.3.

5. Learned counsel for the respondents submits that Section 29 cannot be interpreted to condone the delay of filing an appeal as mandated under Section 29 of the act. Learned counsel for the petitioner places reliance upon plethora of judgements of various high Courts where Section 29 has been interpreted and held that on sufficient reasons delay can be condoned therefore it is for the petitioner now to prefer an application in the appeal seeking condonation of delay giving sufficient cause for not preferring an appeal within the time limit prescribed under Section 29 of the GST act.

7. It is made cle