Section 30 of the CGST Act, 2017 –— Revocation of Cancellation of Registration -- The petitioner challenged order dated 07.12.2021 for cancellation of Registration. The appeal of the petitioner was rejected vide order dated 09.09.2022 on the ground limitation period. The court observed that the petitioner is willing to file the returns for all the years for which they have not filed and also pay the necessary GST dues to the Department including any interest or penalty. The court further observed that it would be an appropriate case for the respondent authorities to consider any such proposal that may be made by the petitioner and also to give a reasoned consideration on their claim for revocation of the cancellation of the registration.

Held that:- The Hon’ble High Court directed that the application be submitted by the petitioner within a period of fifteen days and upon such application being received, the authorities may give a due consideration within a period of another two months. The petitioner may also be given a hearing and the petitioner is also expected to cooperate with the Department so that the dispute can be brought to its logical end.