Section 30 of the CGST Act, 2017 — Revocation of Cancellation of Registration –-- The petitioner’s registration was cancelled suo motu on 22.07.2019 on the ground of non-filing of returns for six months. Appeal filed by the petitioner was dismissed on 25.02.2022 on the ground that the appeal was filed beyond the extended period of limitation under Section 107(1). The court placed its reliance on the decision of this Court dated 27.06.2022 in respect M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-I), whereby the matter was remanded to the Appellate Authority.

Held that:- The Hon’ble High Court set aside the impugned order dated 22.07.2019 as well as the order dated 25.02.2022 and remanded the matter back to respondent No.3 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law. The petitioner shall submit all the returns as per the statute.