Revocation of Cancellation of Registration — Section 30 of the CGST Act, 2017— The petitioner prayed for direction for allowing to file amended undertaking for the payment of tax in installments; direct the respondents to allow manual filing of Form GSTR-3B after availing ITC for the concerned period, till December, 2019 and electronically from January, 2020 onwards; direct the respondents to revoke the cancelled GST registration number so that the business could be continued by the applicant. The Court observed that the main matter, i.e, the Special Civil Application No.2739 of 2020, this Court passed the order on 6th February, 2020, wherein the petitioner has submitted the undertaking but the petitioner has not abided by the undertaking filed by him in this Court.
Held that:- The Hon’ble High Court dismissed the petition, as there is no further scope of examining the main matter. — Nav Nirman Con Specialties Pvt. Ltd. Vs. Union of India  28 TAXLOK.COM 032 (Gujarat)