ORDER : 1. The petitioner's registration is cancelled by the impugned order dated 19.04.2022 [Annexure-B] under Section 29[3] of the Central Goods and Services Tax Act, 2017. The petitioner's primary grievance both before this Court and the first appellate Authority is inability to avail the opportunity of hearing extended for bonafide reasons. The petitioner asserts that the impugned order is in violation of the principles of natural justice. Sri. G Nataraj, the learned counsel for the petitioner, and Sri. Jeevan J Neeralgi, the learned counsel for the respondents, are heard for final disposal in the light of this grievance. 2. The petitioner is indeed served with the Show Cause Notice dated 05.04.2022 but has not responded to this Notice. The third respondent has cancelled the registration by the impugned order on 19.04.2022 recording that the petitioner has filed response on 17.04.2022 and upon consideration of the reply and the submissions made at the time of personal hearing, is of the opinion that the registration must be cancelled. Thus, reason for cancellation of registration is the failure to file returns. 3. The petitioner has preferred first appeal contending that the petitioner has filed response but could not appear for personal hearing because he was suffering from lungs disease and was advised bed rest which had a cascading effect on his business including the failure to file monthly returns. The petitioner's appeal is rejected on the ground of limitation. 4. If the petitioner can demonstrate bonafides, there would be no need to take a pedantic approach. The reasons assigned by the petitioner could be bonafide and the petitioner must have another opportunity of hearing to establish the same. The third respondent will therefore have to necessarily extend an opportunity and consider the circumstances that are relied upon by the petitioner. For the aforesaid reasons, the following: ORDER: The petition is allowed in part, setting aside the cancellation order dated 19.04.2022 [Annexure-B] restoring the proceedings to the third respondent for reconsideration in the light of this Court's observation. The petitioner without further notice shall appear before the third respondent on 19.04.2023.