Section 30 of the CGST Act, 2017 — Revocation of cancellation of Registration — The Petitioner, challenged an order for cancelling his registration for non filing of returns of returns, on the ground that GSTR 3B returns have been filed upto December 2017 and GSTR-1 only UPTO August 2018. The petitioner received a show cause notice for cancellation of registration, in response to which the petitioner filed a reply stating that the delay was on account of severe working capital shortage. While this is so, the impugned order has been passed without reference to the objections raised. The Respondent mentioned provisions of Section 30 of the Act requiring returns to be filed for the entire period of noncompliance along with tax dues, in order for the cancellation of the registration to be revoked.

Held that:-The Hon’ble High Court directed the respondent to consider and pass orders upon the application of the petitioner, wherein he sought leave to pay pending GST dues in six (6) monthly installments. — Asean Aromatics Private Limited Vs. Assistant Commissioner (Circle) GST, Tamil Nadu State GST, Tambaram (Circle) [2019] 09 TAXLOK.COM 043 (Madras)