Section 30 of the CGST Act, 2017— Revocation of cancellation of Registration — The petitioner prayed for quashing the order dated 14.04.2020. The respondent submitted that the petitioner has an alternative remedy under Section 30 for revocation of the impugned order. The petitioner submitted that the impugned order has been passed without application of mind and the action of the concerned authority is arbitrary, hence the present writ petition is maintainable. The petitioner’s registration has been cancelled on the ground that since taxpayer not attended PH nor submitted any reply hence cancellation approved. The court observed that it is mentioned in the order that no reply has been received from the petitioner whereas in the same order, there is a specific reference that the said order has taken into the reference the reply dated 25.02.2020 of the petitioner which is in response to the notice to show cause dated 14.02.2020, which is contrary in itself.
Held that:- The Hon’ble High Court set aside the order dated 14.04.2020 with liberty to respondent to pass a fresh order in accordance with law.—Ashwani Agarwal Vs. Union of India Through Secretary (Revenue) And 2 Others [2020] 28 TAXLOK.COM 012 (Allahabad)