Section 30 of the CGST Act, 2017 – Revocation of Cancellation of Registration ––- The petitioner challenged orders passed on various dates cancelling their registrations under the provisions of the Act. The Act contains two in built modes to enable revocation of cancellation. The first is the remedy under Section 30 which benefit has to be availed within thirty days from date of cancellation of order. The second remedy relates to filing of an appeal before the Appellate Authority and has to be availed within a period of three months from the date of communication of the cancellation order. Some of the petitioners have filed appeal but their appeal was rejected on the ground of limitation period. A learned Single Judge of this Court in a batch of writ petitions has by way of an order dated 31.01.2022, considered the cases of identically placed petitioners and orders of revocation had been passed. A specific query was put to the State Counsel as to whether order dated 31.01.2022 has attained finality. The State confirmed that the directions as set out in order dated 31.01.2022 have been implemented in the case of all those petitioners.  

Held that:- The Hon’ble High Court directed that the directions at paragraph 129 of order dated 31.01.2022, shall be taken to be passed in the present matter as well.