Section 30 of the CGST Act, 2017--- Revocation of cancellation of Registration - The petitioner challenged the order dated 04.05.2022, whereby, the petitioner’s registration has been cancelled. The court observed that a perusal of the SCN would reveal, that there is next to nothing stated, as to the reason why the concerned authority proposed the cancellation of registration. Ironically, the respondent put the onus on the petitioner to demonstrate that registration has been obtained by fraud, willful misstatement statement or suppression of facts. The impugned order revealed that nothing was due from the petitioner on account of tax, interest, penalty or cess.

Held that:- The Hon’ble Court set aside the impugned order and allowed the writ petition and directed the respondents to restore the registration of the petitioner.