Section 30 of the CGST Act, 2017— Revocation of Cancellation of Registration —The petitioner has a registration under the Act, which the assessing Authority cancelled on 19.1.2019 under Section 29(2)(c). The petitioner filed an application for the revocation of the cancellation order. The petitioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the First Appeal on 31.12.2019, in the absence of Tribunal, the instant writ petition was filed. The petitioner submitted that the orders of the Assessing Authority and of the First Appellate authority cannot be sustained now in view of the CGST Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act.
Held that:- The Hon’ble High Court held that under such circumstances, the orders dated 2.11.2019 passed by the respondent and 31.12.2019 passed by the appellate authority are set aside. The application dated 19.10.2019 which was filed by the petitioner for the revocation of the cancellation order dated 19.01.2019 shall now be decided in accordance with law within a period of 15 days.—Versatile Construction Through Its Proprietor Manish Tiwari Vs. State of U.P. Through Its Principal Secretary (Tax And Finance) Civil Secretariat And 4 Others  26 TAXLOK.COM 005 (Allahabad)