Section 30 of the CGST Act, 2017 – Revocation of Cancellation of Registration ––- The petitioner challenged order for cancellation of Registration. The petitioner submits that due to the Covid-19 Pandemic and nation wide lock down, his business was shut down. Since there was no business, the petitioner had not contacted the accountant and inadvertently failed to file the monthly returns. The petitioner attempted to file a representation to revoke the cancellation of registration. The same was not accepted since the request for revocation was not filed within the statutory limitation of 90 (30+60) days. The court placed its reliance on the judgment in the matter of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others.

Held that:- The Hon’ble High Court allowed the petition.