Section 30 of the CGST Act, 2017  – Revocation of cancellation of Registration -- The petitioners’ counsel submitted that vide order dated 20th December, 2021 passed by a Division Bench wherein it was directed that the order dated 4th August, 2021 of the respondent declining to revoke the cancellation of registration, shall remain in abeyance until further orders. The respondent counsel submitted that according to the petitioner, balance of Rs. 90,09,874/- still remains payable towards GST dues. The petitioner has not deposited the said amount till date. The counsel for the petitioner stated that his client is ready and willing to deposit the said amount of Rs. 90,09,874/- within two weeks.

Held that:- The Hon’ble High Court directed that upon the deposit of the said amount, the registration of the petitioner shall stand restored and the respondent shall pass an order within three months from the date of such deposit of the amount.