Section 30 of the CGST Act, 2017— Revocation of Registration -- The petitioner challenged the order dated 27th February, 2020 passed by respondents cancelling the petitioner’s registration under Act and for restoration of the same. The petitioner submitted that in view of the subsequent events, he would like to withdraw the present writ petition and file an appropriate application before the proper officer under the Act.
Held that:-The Hon’ble High Court directed that in the event such an application is filed by the petitioner, the same be entertained/decided in accordance with law within four weeks.—Premier Shield Pvt. Ltd. Vs Commissioner of State Goods And Services Tax & Anr. [2020] 25 TAXLOK.COM 045 (Delhi)