Section 30 of the CGST Act, 2017-- Revocation of Cancellation of Registration-– The petitioner had appeared before the respondent on 29.08.2019. The respondent referred to the submissions put forth by the petitioner during the personal hearing. Whereas the order of rejection dated 06.09.2019 stated on the ground that the petitioner did not appear in response to notice dated 06.09.2019 (the date is erroneous) is clearly incorrect. The CBIC vide order No.01/2020- dated 25.06.2020 has clarified about the revocation of cancellation of registration under sub-section (1) of section 30 of the Act.
Held that:- The Hon’ble High Court quashed the impugned order dated 06.09.2019 and held that the petitioner is at liberty to approach the respondent by the cut-off date provided in the Notification seeking restoration of registration.— Special Wire Products (P) Ltd. Vs. The Deputy/ Assistant Commissioner GST And Central Excise, Additional/ Joint Commissioner of CGST And Ce (Appeals), Chennai  26 TAXLOK.COM 048 (Madras)