Section 30 of the CGST Act, 2017 — Revocation of cancellation of Registration –— The court observed three aspects, first, whether the department should be asked to inform all the 47 debtors of the writ applicant to start making payment towards the contract so that the amount which the debtors have to pay to the writ applicant can come to the bank accounts. The bank accounts are otherwise attached. The second one is that the finished goods worth more than Rs.5.0 Cr. are lying in the godown. These goods are also attached. The court observed that there should not be any difficulty in allowing the writ applicant to supply the finished goods so that the payment towards the same can be received in the bank accounts. But the GST registration of the writ applicant has already been cancelled. The writ applicant has moved an application for revocation of the order cancelling the registration. No decision has been taken on such application. The third issue is with regard to statutory wages and dues.

Held that:- The Hon’ble High Court posted this matter on 02.05.2022.