Section 30 of the CGST Act, 2017 – Revocation of Cancellation of Registration - The petitioner challenged the order dated 22.02.2022, passed by the Appellate Authority. The petitioner counsel submitted that the entire edifice of the impugned order is faulty. This notice is indicative that the respondent proposed cancellation of the GST registration of the petitioner. However, as the reason(s) for cancellation of registration is concerned, the SCN adverts to the expression “Others”. The order of cancellation of registration qua the petitioner was passed on 06.08.2021. An application for revocation of cancellation of registration was filed on 21.10.2021, whereupon yet another show cause notice dated 17.11.2021 was issued to the petitioner, wherein the respondent indicated that the reason for rejection of revocation of cancellation of registration was that when physical verification was conducted on 05.07.2021, the unit was found "non-existent" at the registered premises. The court observed that prima facie, it appears to be a case of non-application of mind, and breach of the principles of natural justice. The concerned officer should have taken into account the reply filed by the petitioner on 23.11.2021.

Held that:- The Hon’ble High Court issued notice to the respondent/revenue and Listed the matter on 26.05.2022.