Section 30 of the CGST Act, 2017 — Revocation of Cancellation of Registration – The petitioner challenged the order dated 31 May 2022 passed in the appeal against the order dated 15 April 2021. The Appellate Authority while dismissing the appeal has observed that the Petitioner ought to have filed application under section 30. The counsel for the Petitioner stated that the Petitioner will follow the same course of action and an opportunity be given to the Petitioner as in the case of Balaji Engineering Works.

Held that:- The Hon’ble High Court directed that an opportunity to the Petitioner to file an application to the authority under section 30 be afforded. If an application is made by Petitioner within 15 days, the authority shall construe the same within limitation and take decision upon the Application on merits, expeditiously..