Section 30 of the CGST Act, 2017 – Revocation of Cancellation of Registration- The petitioner’s Registration Certificate was cancelled vide order dated 20.01.2021. The Petitioner filed First Appeal on 29.09.2021, which was dismissed on the ground that the Petitioner ought to have preferred a remedy under Section 30  to file an application for revocation of cancellation of the Registration Certificate. The court observed that the order passed by the Appellate Authority did not discuss the matter on merits. The appeal was filed on 29.09.2021. Under Section 30, the Application has to be filed within 30 days. The Additional Commissioner or the Assistant Commissioner may extend the time for 30 more days and the Commissioner can extend it for further 30 days.

Held that:- The Hon’ble High Court accorded an opportunity to the Petitioner to file an Application before the Authority under Section 30 of the Act. In case the Application is filed by the Petitioner within 15 days, the Authority shall construe the same within limitation and take decision upon the Application on merits, expeditiously.