Section 30 of the CGST Act, 2017 –—Revocation of Cancellation of GST Registration -- The petitioner was issued a SCN for cancellation of GST registration. The petitioner uploaded his reply to SCN on the portal, but the respondent issued order on 22.11.2022, for cancellation of registration. The counsel for the petitioner submitted that the provision of section 29 of the Act envisages that cancellation and registration may be done if the business is not commenced within six months from the date of the registration. The cancellation of the registration was done prior to the expiry of six months as the GST registration of the petitioner was provided w.e.f. 09.06.2022. The court observed that Section 30 provides alternative and efficacious remedy to the petitioner to apply for revocation of the cancellation of the registration.

Held that:- The Hon’ble High Court directed that in the event the petitioner makes an application before the Officer for revocation of cancellation of registration within a period of fifteen days, the concerned authorities shall accept the application for revocation filed by the petitioner and if such an application is made/ filed within the extended time, such an application shall not be dismissed on the ground of delay. Once such an application is filed, the concerned authority shall make an endeavour to dispose of the said application within a period of fifteen days thereafter.