Section 30 of the CGST Act, 2017 — Revocation of cancellation of Registration —-- The petitioner challenged order for cancellation of registration. The counsel for the respondent submitted that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee and penalty due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.

Held that:- The Hon’ble High Court directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.