This court dispose of this writ application asking the writ applicant to prefer an application for the revocation of cancellation of registration under Section 30 of the CGST Act at the earliest.
Section 29 & 30 of the CGST Act, 2017— Cancellation of the Registration —–The applicant submitted that the impugned order passed by the authority under Section 29 of the Act cancelling the GST Registration was without giving any opportunity of hearing to him. The court observed that the SCN itself reflects complete non¬ application of mind. The respondent counsel accepted that there are discrepancies in the notice as at that point of time, there was some problem with the portal. He submitted that the applicant file an application under Section 30 for the revocation of cancellation of registration. Once such an application is filed, the authority concerned shall pass an appropriate order recalling the impugned order.
Held that:- The Hon’ble High Court directing the applicant to prefer an application under Section 30 at the earliest. Once such application is filed, the authority concerned shall pass appropriate order within three days.