Section 30 of the CGST Act, 2017 — Revocation of cancellation of Registration —-- The petitioner challenged order dated 07.10.2021 passed in Appeal, whereby the Authority rejected the Appeal against Order dated 21.08.2019 cancelling Registration, on ground of limitation. The counsel for the petitioner submitted that the Appellate Authority was not powerless to grant opportunity to the petitioner to deposit tax, interest coupled with penalty and late fee and relegate him to approach the Registering Authority under Section 30 by condoning the delay, as has been done by this Court in very many cases. The court observed that refusing to decide the challenge against order of cancellation of registration on the ground of limitation would be counterproductive approach as the taxable person is deprived to carry on business in the sense that no tax invoice can be raised. Therefore, the opposite parties are required to take a pragmatic view in the matter. In the event GST registration number is not restored, the petitioner would not be in a position to raise a bill, it would affect his right to livelihood (Article 21 of the Constitution of India) as also right to carry on business [Article 19(1)(g)]. The court placed its reliance upon the decision in the matter of Tvl. Suguna Cutpiece Center Vrs.

Held that:- The Hon’ble High Court permitted the petitioner to file returns for the period prior to the cancellation of registration, if such returns have not already been filed, together with tax defaulted and late fee, within a period of sixty days. Such payment of tax/interest/penalty/ fine/fee etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized. On payment of tax, interest, penalty and late fee, if any, and uploading of returns, the petitioner is at liberty to file the application for revocation of cancellation of registration within a period of 7 days along with petition for condonation of delay. In such eventuality, the proper officer/registering authority/ competent authority shall consider the same favourably by condoning the delay and revoke the cancellation of registration.