Section 30 of the CGST Act, 2017 — Revocation of Cancellation of Registration – The counsel for the Petitioner submitted that the registration of the Petitioner was cancelled on 3rd February 2021. The appeal filed by the Petitioner was dismissed by the Appellate Authority only on the ground that the Petitioner did not avail the remedy under Section 30 of the Act. The court observed that the Appellate Authority, did not discuss the matter on merits. The Appellate Authority, if it came to the conclusion that the Petitioner ought to have filed an appeal before the same Authority for revocation, then ought to have accorded an opportunity to the Petitioner to file an Application.

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.