Section 29/30 of the CGST Act, 2017 – Revocation of cancellation of registration –- The intra Court appeal is directed against the order dated 9.8.2021. The appellant had filed the writ petition challenging the order dated 8.11.2019 passed by the respondent cancelling the registration. The appellant sought for interim order which was not granted by the writ Court. The counsel for the appellant submitted that the respondents have not complied with the direction and no affidavit-in- opposition has been filed within time. By proceedings dated 18.11.2019 SCN was issued to the appellant as to why the registration should not be cancelled on the ground that they are non-functioning/non-existing at the place of business. Consequently, the registration was cancelled by order dated 18.11.2019 i.e. the same date on which the show cause notice was issued. Therefore, the appellant had filed an application dated 8.2.2022 for revocation of cancellation of registration which was also rejected on the very same day of 8th February, 2022. The court observed that the authority committed a grave error in rejecting the application for revocation of cancellation of registration. The transactions referred to by the respondent in the order dated 18.08.2020 prima facie shows that the appellant is carrying on business within the State of West Bengal. The order rejecting the application for revocation of cancellation of registration is in total violation of principles of natural justice and arbitrary.

Held that:- The Hon’ble High Court set aside the order dated 8.2.2022 by which the application for revocation of cancellation of registration was rejected and the application dated 08.02.2022 is restored to the file of the concerned authority. To decide the matter within two weeks.