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It is directed to look into the representation to take appropriate action regarding revocation of registration

Section 30 of the CGST Act, 2017— Revocation of Cancellation of Registration -– The petitioner prayed for direction to respondent to revoke the cancellation of registration; direction to Respondent to allow filing of return with part payment of tax or with outstanding tax liability; direction to Respondents to allow manual filing of GSTR 3B till August 2020 and from September 2020 onwards electronically. The court observed that the GST registration of the applicant has been cancelled for failure to file appropriate returns. The petitioner requested the respondent first to revoke the cancellation of registration and secondly to permit the writ applicant manual filing of the GSTR 3B. Held that:- The Hon’ble High Court directed the respondent Commissioner, SGST, Ahmedabad to immediately look into the representation and take appropriate decision in accordance with law within a period of 15 days.