Section 29/30 of the CGST Act, 2017 — Revocation of cancellation of Registration –— The applicant prayed for quashing the order 10.7.2019, thereby, Registration of the applicant was cancelled. The applicant’s counsel submitted  that they were not served with a physical copy of the order canceling the registration certificate. The financial condition of the applicants was not at all sound and they were not in a position to immediately pay the tax dues as per returns. The applicant filed against the said order which was rejected as time-barred by limitation. The court observed that the impugned order cancelling the registration came to be passed on 10.07.2019. As the application filed by the writ-applicants for revocation of cancellation of registration was looked into by a quasi-judicial authority, the order of the Supreme Court extending the period of limitation in view of the Covid-19 Pandemic would apply. Further, the applicants have paid the requisite amount towards tax on the basis of self assessed liability on 06.09.2021.

Held that:- The Hon’ble High Court quashed the impugned order dated 10.07.2019 cancelling the registration certificate. The respondents are directed to forthwith restore the registration certificate of the writ-applicants.