Section 30 of the CGST Act, 2017 — Revocation of cancellation of Registration –— The petitioner prayed for quashing the SCN dated 16.11.2021 and order dated 30.11.2021 and for further direction to restore registration. The court observed that the SCN and the impugned order are as vague as anything. The issue is covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors. decided on 24.02.2022.

Held that:- The Hon’ble High Court quashed the impugned order cancelling the registration and the SCN. The registration stands restored. If the department wants to proceed further it may do so strictly in accordance with law keeping in mind the observations made by this Court in the case of Aggarwal Dyeing and Printing Works.