Section 30 of the CGST Act, 2017 – Revocation of Cancellation of Registration ––- The court observed that identical issue has arisen in the writ petitions, which was decided on 17.08.2022. In the said Judgment the petitioners challenged orders passed on various dates cancelling their registrations under the provisions of the Act. 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. The court in the said order dated 17.08.2022 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

Held that:- The Hon’ble High Court directed that the same order is taken to be passed in these matters as well.