Section 30 of the CGST Act, 2017 — Revocation of cancellation of Registration —-- The petitioner challenged the communication dated 29th April, 2022 indicating non-payment of interest, late fee, penalty and in-eligible credit of ITC for the period from July 2017 to January 2021. The counsel for the Petitioner submitted that against the order of cancellation of Registration Certificate under Section 29, the Petitioner moved this Court and vide order dated 1st December, 2021, it was directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law. The Petitioner has deposited an amount of Rs. 26,13,132/- as tax, Rs.3,63,990/- as interest and Rs.60,000/- as penalty. But the Opposite Parties have failed to comply with the direction of this Court. The Court observed that the Opposite Parties are required to facilitate the Petitioner to file GST return(s) by opening the Portal. In exercise of powers under Section 30, the Proper Officer shall revoke the order of cancellation of Registration Certificate. Subject to verification of payments made, the authority concerned is required to pass necessary orders revoking the cancellation of Registration Certificate and allow the Petitioner to file returns within a period of two weeks.

Held that:- The Hon’ble High Court disposed the petition with aforesaid directions.