Section 30 of the CGST Act, 2017 – Revocation of Cancellation of Registration ––- The petitioner challenged the order dated 07.02.2022 and prayed for directions to the respondents to revoke the cancellation of petitioner’s Registration. The petitioner’s registration was cancelled for non-filing of statutory returns. The court placed its reliance on the judgment in the matter of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others and observed that restoring the registration would not cause any harm to the department on the other hand it would be beneficial for the state to earn revenue. 

Held that:- The Hon’ble High Court allowed the petition.