Revocation of Cancellation of Registration — Section 30 of the CGST Act —The petitioner engaged in the business of trading in bath fittings and sanitary ware. A SCN dated 18.03.2020 in Form GST REG 17 read with Rule 22(1) was issued, which directed the petitioner to appear before respondent on 23.03.2020. Due to COVID situation, the petitioner was unaware of the notice, as such, he could not appear before the authorities. The authorities passed an order for cancellation of the registration of the petitioner with effect from 06.06.2020. The petitioner submitted a request to respondent on 09.06.2020 to revoke the order of cancellation. As there was no response from the authorities, the petitioner preferred writ before this Court, which was disposed by granting liberty to file necessary applications seeking revocation of cancellation of the registration and directed the respondent consider the same and pass appropriate orders. The respondent issued a notice under Section 30 asking him to show cause in respect of cancellation of its registration. The petitioner submitted a reply, after hearing, the respondent by an order dated 10.07.2020 rejected the application for revocation of cancellation of registration. The Court observed that Section 107 provides for appeals to Appellate Authority against any decision or order passed under the Act. Held that:- The Hon’ble High Court dismissed the writ petition and directed the petitioner to prefer an appeal as contemplated under Section 107, if it so desires, within thirty days. — M.S. Retail Private Limited Vs. The Union of India, The Ministry of Finance, The Assistant Commissioner of Commercial Taxes, The Additional/Joint Commissioner of Central Tax [2020] 28 TAXLOK.COM 016 (Karnataka)