Section 29/30 of the CGST Act, 2017 — Revocation of Cancellation of Registration –--- The petitioner challenged cancellation of GST registration order dated28.02.2022. The counsel for the revenue submitted that as per Section 30, the petitioner has an alternative forum of filing an application for revocation of the cancellation of GST.

Held that—The Hon’ble High Court directed that the petitioner shall file an application for revocation under Section 30 by waving the limitation Further directed the petitioner to comply the other provision of Section 30 by submitting returns for the defaulted six months along with due tax. In such compliance, his case shall be considered liberally by the revenue.