This court dispose of this writ application with a direction to the respondent to pass appropriate order in respect of revocation of cancelled registration
Section 30 of the CGST Act, 2017- Revocation of Cancellation of Registration – The applicant prayed for direction to respondents for allowing revocation of cancellation of registration; directions to Respondents to allow him to avail credit of Rs. 30,01,237/- which was reversed inadvertently by mistake. The applicant inadvertently applied on 06.07.2020 for cancellation in Form REG-16. The order for cancellation dated 07.07.2020 was issued. The applicant preferred an application on 12.07.2020 under Section 30 for revocation of cancellation of registration. Second application was filed on 21.11.2020. The applicant counsel submitted that till date, no decision has been taken by the authority as regards his request for the revocation of cancellation of the registration under Section 30. The court observed that the respondents should immediately look into the two applications filed by the applicant and pass order in accordance with law after giving an opportunity of hearing to the applicant.
Held that:- The Hon’ble High Court directed the respondent to hear the applicant at the earliest and pass appropriate order in accordance with law within a period of 8 days.