Section 29/30 of the CGST Act, 2017— Revocation of Cancellation of Registration –––- The petitioner challenged an order dated 30.09.2020 cancelling its registration. The petitioner submitted that while filling in the form for registration, the factory address had been included twice. The petitioner wishing to rectify the error, had attempted to submit an application for amendment of the registration certificate but the Accountant had selected 'cancellation’ from the drop down menu instead of 'modification'. The court accepted the explanation tendered by the petitioner.

Held that:- The Hon’ble High Court set aside the impugned order and permitted the petitioner to make an application seeking restoration of registration.