Section 30 of the CGST Act, 2017 — Revocation of cancellation of Registration  —-- The petitioner challenged the order dated 14th February, 2020 cancelling the registration. The petitioner’s registration was cancelled on account of non-furnishing of returns for continuous periods of six months. The counsel for the Petitioner submitted that the Petitioner is agreed to comply with the statutory requirement by depositing all the taxes, interest, penalty and late fee as may be due and comply with the formalities.

Held that:- The Hon’ble High Court directed that upon compliance as agreed by the Petitioner, the application for revocation shall be considered by the competent authority in accordance with law, within two weeks.