Section 30 of the CGST Act, 2017 —– Revocation of Cancellation of Registration —- The petitioner prayed to set aside order dated 1.12.2021, whereby the registration of the petitioner was cancelled, on the ground that “during physical verification of premises by the Anti-Evasion of team of DGGI, Ahmedabad Zone, firm found to be non existent and not conducting business from the principal place of business and are engaged in availing/passing on fraudulent ITC”. The advocate for the petitioner submitted that it was second round on Notice as in Second SCN the ground raised was, “registration has been obtained by means fraud, wilful misstatement or suppression of facts”. Thereafter the order came to be passed on 15.11.2021 dropping the said proceedings for cancellation of registration which were initiated pursuant to said notice dated 9.11.2021. The court observed that a revocation application dated 4.2.2022 under section 30 has been pending undecided since long with the authorities.

Held that:- The Hon’ble High Court directed the competent authority of the respondent to take a decision in accordance with law on the said revocation application within a period of six weeks.