Section 30 of the CGST Act, 2017--- Revocation of Cancellation of Registration —- The principal grievance of the petitioner is that the Order-in-Appeal dated 07.01.2022 has not been complied with by the respondents/revenue. The Appellate authority has revoked the order by which the petitioner’s GST registration was cancelled. The petitioner’s registration was cancelled, against which he had filed Appeal. The court observed that the first appellate authority has given a rationale for revoking the order cancelling the petitioner’s GST registration. They found no good reason not to direct the respondents/revenue to comply with the OIA.

Held that:- The Hon’ble Court disposed the writ petition with a direction that the respondents/revenue shall restore the petitioner’s GST registration, within one week.