Section 29/30 of the CGST Act, 2017 – Cancellation of GST Registration— The Petitioner prayed to revoke the cancellation of the GST registration. The counsel for the petitioner submitted that on 29.03.2022, an order cancelling the GST registration was issued. The petitioner could not prefer an appeal within the prescribed period due to bonafide reasons, sufficient cause and unavoidable circumstances. The petitioner has paid the entire tax payable upto to the date of cancellation and for the subsequent period also. The court observed that the explanation offered by the petitioner in not seeking revocation of the cancellation within a stipulated period of 30 days under Section 30 is to be held as valid and proper.

Held that:- The Hon’ble High Court set aside the impugned order dated 29.03.2022 and directed the respondents to reconsider the claim of the petitioner for revocation of the cancellation order in accordance with law, subject to payment of outstanding due taxes by the petitioner in accordance with law.