Section 29/30 of the CGST Act, 2017 – Revocation of cancellation of registration –-–- The intra Court appeal filed by the petitioner, which is against the order dated 15th March, 2022. The appellant has filed the petition challenging the Appellate order dated 30th November, 2021, whereby the order rejecting the application for revocation of cancellation of registration was challenged. The Appellate Authority held that the appellant did not carry any business from the declared place and the documents filed are not correct. The court observed that the writ petition was dismissed at the admission stage and no affidavit was called for from the respondents. The procedure adopted by the authority while cancelling the registration was thoroughly flawed and the matter requires to be remanded to the original authority, to redo the matter by conducting a proper enquiry.

Held that:- The Hon’ble High Court allowed the appeal and set aside the order and remanded the matter to the first respondent for conducting a fresh enquiry.