Section 29/30 of the IGST Act, 2017 — Revocation of cancellation of Registration –— The applicant prayed for quashing the order dated 23.03.2022, thereby, cancelling the Registration of petitioner. The applicant had earlier come before this Court challenging the legality and validity of the show cause notice. The court in earlier order 24.03.2022 has quashed the SCN.  The court observed that the respondent proceeded to pass an order one day prior to the order of the High Court i.e. 23.03.2022 cancelling the registration. Be that as it may, the impugned order cancelling the registration is as vague as anything.

Held that:- The Hon’ble High Court quashed the impugned order cancelling the registration and restored the registration.