Section 30 of the CGST Act — Revocation of Cancellation of Registration – The petitioner challenged the order dated 22.05.2019, whereby the registration of the petitioner was cancelled. The petitioner submitted that no adequate opportunity was provided to put-forth its explanation for not furnishing the returns well within time from October, 2018 to April 2019, the reason for which the Registration Certificate has been cancelled by the respondent. The respondent submitted that the authority being empowered to revoke the cancellation of registration under Section 30 of the Act, if such returns for the aforesaid periods are submitted by the petitioner.
Held that:- The Hon’ble High Court directed the petitioner to submit the returns relating to the tax periods for October 2018 to April 2019 within a period of two weeks and on such submission, the same shall be considered by the respondent - authority in accordance with law and the cancellation of registration can be revoked in terms of Section 30 of the Act.—Banyan Projects India Pvt. Ltd. Vs. Local Goods And Services Tax Officer-45 [2019] 13 TAXLOK.COM 018 (Karnataka)