Section 30 of the CGST Act, 2017 — Revocation of Cancellation of Registration -- The petitioner’s registration was cancelled on 02.02.2021 on account of non-filing of returns. The petitioner did not file any application for revocation of registration and ultimately filed an appeal under Section 107 before the Appellate Authority, challenging the order revoking the registration, on 20.11.2021. The said appeal was rejected on 09.03.2022. The court observed that the petitioner is entitled to relief. The periods of limitation prescribed by Section 30 of the Act, can be held that the petitioner had time till 28.05.2022 to file an application for revocation. The petitioner filed an appeal and possibly, by bona fide mistake, did so on 20.11.2021. This can only be seen as a availing of a wrong remedy by the petitioner. If that date was taken as the application for revocation, the period of the application for revocation can be treated as one filed within time.

Held that:- The Hon’ble High Court directed that if the petitioner files a fresh application for revocation within seven days, the same shall be treated as one filed on 20.11.2021 and the orders shall be passed by the 1st respondent, treating the application as one filed within time, taking into consideration the orders of the Hon’ble Supreme Court in Suo Moto Writ Petition No.3 of 2020.