Section 30 of the CGST Act, 2017 — Revocation of Cancellation of Registration –-- The Petitioner challenged order-in-appeal dated 19.04.2022. The petitioner’s registration was cancelled. By the order dated 19.04.2022, the Appellate authority has held that the appeal was filed beyond the period of extended limitation. The court observed that it would be just and proper if the entire matter is remanded back to respondent No.2 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law.

Held that:- The Hon’ble High Court set aside the impugned order and remanded the matter back to respondent to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law. The petitioner shall submit all the returns as per the statute.