Section 30 of the CGST Act, 2017--- Revocation of Cancellation of Registration —- The petitioner challenged the order dated 26.04.2022, vide which the respondent no.2 has cancelled the registration of the petitioner. The cancellation of registration was founded on the SCN dated 12.04.2022, which in turn, adverted to a letter dated 06.04.2022. The court observed that the respondents suspended the registration of the petitioner w.e.f. the date of the issuance of the SCN. The court observed that the record clearly demonstrates that neither was the letter dated 06.04.2022 furnished to the petitioner, nor was the petitioner given any notice of inspection. Further, no tax or cess was due from the petitioner.

Held that:- The Hon’ble Court directed that the petitioner will file an application for revocation of order of cancellation within the next 15 days. Once an application is filed, the same will be adjudicated by the concerned officer within two weeks. A speaking order will be passed by the concerned officer.