Section 30 of the IGST Act, 2017 — Revocation of Cancellation of Registration –-- The Petitioner sought quashing of appellate order dated 27.07.2022, whereby the order dated 07.02.2022 cancelling the registration was affirmed. The Appellate authority held that the only prayer made in the appeal was for revocation of registration; the order cancelling registration was not assailed; and the due date for filing of application for revocation of cancellation deed had also expired. The counsel for the parties are in agreement that the issue raised in this writ petition is squarely covered by a decision of this Court in M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-I)) decided on 27.06.2022.

Held that:- The Hon’ble High Court set aside the order dated 07.02.2022 as well as the order dated 27.07.2022. Remanded the matter back to the file of respondent to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law.