Section 29 & 30 of the CGST Act, 2017 — Cancellation and Revocation of Registration – The petitioner challenged an order of cancellation of registration. The petitioner submitted an order passed by the CBIC order No.1 of 2020 dated 25.06.2020, whereby it has been clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, for those registered persons who were served notice under clause (b) or clause (c) of section 29 (2) in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the Date of service of the said cancellation order; or 31st day of August, 2020 shall be considered. Accordingly, the petitioner has sent an e-mail dated 30.07.2020 requesting that it may be permitted to withdraw the writ petition.
Held that:- The Hon’ble High Court dismissed the writ petition as withdrawn.—Saraba India Vs. Assistant Commissioner (Circle), Chennai [2020] 27 TAXLOK.COM 063 (Madras)