Section 30 of the CGST Act, 2017 —–revocation of cancellation of Registration––--The petitioner challenged the order of cancellation of registration passed under Section 29 of the 2017 Act. The counsel for the petitioner submitted that no opportunity of any kind was afforded and the order of cancellation of registration was never served on him and therefore, he could not avail statutory remedy under Section 30 of the 2017 Act for seeking revocation of the cancellation of registration. The court observed that impugned order revealed that a SCN dated 16.5.2019 was issued in response to which the petitioner preferred a reply which was taken into account.

Held that:- The Hon’ble High Court directed the petitioner to prefer an appropriate application for revocation under Section 30 (1) within a period of 15 working days and also along with an application for condonation of delay showing the cause for coming late. The competent authority shall then decide the application for condonation of delay on its own merits and the issue within 45 days.