Section 29/30 of the CGST Act, 2017 – Revocation of Cancellation of Registration -—- The petitioner challenged the order dated 09.12.2020 and 18.02.2021. The first order dated 09.12.2020 concerns cancellation of GST registration while second order dated 18.02.2021, relates to the dismissal of the application for revocation of cancellation. The counsel of the petitioner submitted that there has been a complete violation of principles of natural justice. As per Rule 25 before carrying out physical inspection, notice had to be given to the petitioner. However, notice was not given. The court after perusing the records observed that the petitioner had sought extension of time to respond to the show cause notice dated 11.11.2020. The petitioner filed a reply on 23.11.2020, in which reasons were set out as to why the petitioner wished to continue with its registration. When the first impugned order dated 09.12.2020 was passed, the concerned officer had with him the reply dated 23.11.2020. There is no reference to the said reply or the reasons set out therein, in the order dated 09.12.2020. As per rule 25 notice had to be given to the assesse.

Held that:- The Hon’ble High Court set aside the impugned orders dated 09.12.2020 and 18.02.2021. The respondents will ensure that the petitioner’s registration is revived.