Section 30 of the CGST Act, 2017 — Revocation of cancellation of Registration –— The court after observing three aspects in previous decision posted the matter for 02.05.2022. The court observed that the understanding arrived between parties is three fold: First, the department would intimate all the 47 debtors to make the necessary payments to the writ applicant towards the sale and purchase of the goods. But the Bank shall not permit a single penny to be utilized by the writ applicant. The second part is that the finished goods lying at the factory premises and under provisional attachment of the department, would be permitted to be supplied to the public sector entities such as the Bharat Heavy Electricals Limited, Indian Railways etc. and also to the two foreign contracts after following all the requisite procedure. The third part is that the raw materials lying at the factory premises and under provisional attachment of the department, would be permitted to be utilized for manufacturing the finished goods with a view to enable the writ applicant to fulfill its past contractual obligations. The AGP sought directions to the applicant to apply for revocation of the cancellation of registration in the requisite Form GST REG 21 Online at the GST common portal in accordance with the provisions of Section 30. The court observed that as the applicant has already filed an application for revocation of the cancellation of registration in physical form, as an exceptional case, let this application filed by the writ applicant in physical form be processed and appropriate order be passed.

Held that:- The Hon’ble High Court directed that the department shall at the earliest inform all the 47 debtors that they should make the necessary payments in accordance with the contracts. Directed the department to permit the writ applicant to supply the finished goods to the public sector entities and also permit the applicant to supply the finished goods to the two foreign companies. The department shall also permit the applicant to utilize the raw materials lying at the factory premises for the purpose of manufacturing of the finished goods so as to enable the applicant to fulfill its contractual obligations. All the aforesaid directions shall be complied with by the department not later than one week. Further directed the applicant to file an undertaking on oath before this Court and the department for compliance of such directions. Further directed the department to immediately look into the application dated 12.04.2022 and pass the necessary orders at the earliest. The department to permit to make the payments towards staff salary, operational expenses, electricity bills etc. from the Cash Credit Account after being satisfied. The revocation application shall be decided within a period of one week.