Section 29/30 of the CGST Act, 2017 – Registration –- The petitioner challenged order dated 07.11.2019 and prayed for direction to the respondents to revoke the cancellation of the petitioner's registration. The petitioner’s application for revocation of the cancellation of a registration, was rejected as time barred. The Counsel for the petitioner submitted that the registration was cancelled vide impugned order, dated 07.11.2019 but the same was not within the knowledge of the petitioner due to the lock down. Subsequently, the petitioner filed pending returns for the months up to October 2019. The court observed that this case is quite similar to the cases of the petitioners in  Tvl.Suguna Cutpiece Center Vs Appellate Deputy Commissioner (ST) (GST) and others dated 31.01.2022, wherein, it was held that no useful purpose will be served by keeping those petitioners out of the GST regime, as such assessee would still continue to do business. By not bringing them back would not further the interest of the revenue.

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