Section 30 of the CGST Act, 2017 — Revocation of Cancellation of Registration — The petitioner prayed for quashing the impugned order dated 07.10.2021, impugned order dated 12.10.2021 as well as the impugned show cause notice dated as 10.11.2021. The respondent in the counter affidavit have stated that the issue of revocation of order of cancellation of registration of the petitioner is pending for decision.

Held that:- The Hon’ble High Court with the consent of counsels for the parties, disposed the petition with the direction to the concerned respondent to decide the pending applications of the petitioner for revocation of order cancelling the registration, in accordance with law, by a reasoned and speaking order, within four weeks, after affording reasonable opportunity of hearing to the petitioner.