Section 30 of the CGST Act, 2017 — Revocation of cancellation of Registration —–The petitioner prayed for directions to the respondents to act in accordance with the order dated 22.10.2021 revoking the cancellation of the GST registration. The court observed that as per the respondents a temporary mechanism to restore cancelled registration was created in the back end and an advisory vide e-mail dated 16.06.2021 was issued to restore registrations cancelled on the request of the dealers or pursuant to the orders passed by appellate authorities/High Court, but a permanent mechanism could not be developed until the aforesaid advisory dated 23.03.2022. But now it developed and deployed a functionality in the name of “Restoration of Cancelled Registration” with effect from 23.03.2022 to facilitate the jurisdictional Range Officers to restore the registration in pursuance of judicial/appellate orders. The GST Council and authorities shall be sensitive enough to address genuine problems of the dealers including the problems being faced in giving effect to the orders of appellate authority, Tribunal and courts.

Held that:- The Hon’ble High Court directed that the Registration Advisory No.07/2022, dated 23.3.2022 shall be circulated forthwith by the GST Council amongst officers under the Act, 2017 as well as amongst association of traders and industries and amongst Tax Bar Associations at the district level in the state of Uttar Pradesh.