Section 30 of the CGST Act, 2017 — Revocation of Cancellation of Registration – The petitioner challenged the order dated 31 January 2022 passed in Appeal, whereby the Appeal was held as not maintainable. The Petitioner was issued a SCN dated 7 January 2021 for cancellation of registration as Petitioner had not filed returns for a continuous period of six months and the order was issued on 28 January 2021. The court observed that if the appellate authority came to a conclusion that Petitioner ought to have filed an application before the authority for revocation, then the authority should have granted an opportunity to the Petitioner to file an application under section 30 which the authority failed to do.

Held that:- The Hon’ble High Court directed that an opportunity to the Petitioner to file an application to the authority under section 30 be afforded. If an application is made by Petitioner within 15 days, the authority to consider the same and take a decision on merits as expeditiously as possible within a period of three months.