Section 30 of the CGST Act — Revocation of Cancellation of Registration – The petitioner challenged the order of cancellation of registration passed by respondent. The respondent submitted that under Section 30 of the Act, petitioner can approach appropriate authority seeking revocation of cancellation of registration, if such an application is filed in a prescribed format the authority shall examine the same and pass appropriate orders. The petitioner submitted that he shall file application under the provisions of Act and seek revocation of cancellation of registration and further prayed that since registration has been cancelled in the month of March, 2020, directions may be issued to respondent to consider the application for revocation immediately.
Held that:- The Hon’ble High Court disposed the petition by granting liberty to the petitioner to file necessary application seeking revocation of cancellation of registration. In such case, the respondent shall consider the same and pass appropriate orders within two weeks.— M.S. Retail Private Limited Vs. The Union of India, The Ministry of Finance, The Assistant Commissioner of Commercial Taxes [2020] 25 TAXLOK.COM 083 (Karnataka)