Section 30 of the CGST Act, 2017 — Revocation of Registration – The petitioner challenged an order of rejection of appeal dated 31.01.2020 filed against the cancellation of registration dated 02.07.2019 under the provisions of the Act, 2017. The CBIC has passed an order bearing No.1 of 2020 S.O. 2064 (E) dated 25.06.2020 regarding revocation of registration. In view of the above, the petitioner submitted on 06.08.2020 requesting that it may be permitted to withdraw the writ petition.
Held that:- The Hon’ble High Court permitted the petitioner to withdraw the Writ Petition and in addition is granted liberty to approach the Appellate Authority by the cut-off date provided in the Notification seeking restoration of registration.—Manikam Manivel Proprietor of M/S. Tirumala Industries Vs. The Deputy Commissioner (ST) GST - Appeal Chennai II, The Assistant Commissioner (Circle) GST Nolambur Zone X Chennai [2020] 27 TAXLOK.COM 003 (Madras)