Section 29/30 of the CGST Act, 2017 – Registration -–- The petitioner challenged the cancellation of registration of GST by impugned order dated 28th July, 2020 against which the petitioner had made objection on 31st July, 2020. Thereafter, respondent issued a SCN against the application for revocation of cancellation of registration dated 3rd August, 2020, which was duly replied and was rejected by the impugned order dated 4th September, 2020. The Petitioner submitted that the documents or records relied upon by the respondent, were never provided to the petitioner. The court observed that the respondent counsel is not in a position to deny this fact of non-furnishing of the copy of those reports referred in the aforesaid impugned order.

Held that:- The Hon’ble High Court set aside the impugned order dated 4th September, 2020 and directed the respondent to consider afresh and dispose of the petitioner’s application for revocation of cancellation of its registration in accordance with law, within four weeks and also to provide the documents to the petitioner to be relied on by the respondent.