Section 30 of the CGST Act, 2017 – Revocation of Cancellation of Registration - The Petitioner challenged order, dismissing petitioner’s appeal vide order dated 25th February 2021 on the ground that petitioner failed to avail of remedy under Section 30 for revocation of cancellation of the registration. The respondent counsel submitted that the dues of petitioner is Rs.2.74 crores plus interest. But petitioner has deposited only Rs.32 lakhs, which is available in their cash ledger account and not credited to the Government’s account. The court observed that are inclined to accord an opportunity to petitioner to file an application before the Authority under Section 30.  

Held that:- The Hon’ble Court directed the petitioner to file an application and in case the application is filed by petitioner within 15 days, the Authority shall construe the same within limitation and take decision upon the application on merits, expeditiously, within four weeks.