Section 29/30 of the CGST Act, 2017 —Revocation of cancellation of registration  –--The applicant challenged the order dated 15.05.2019, whereby his registration under the Act has been cancelled and that action of the respondents dated 09.04.2022, whereby his appeal preferred against the order dated 15.05.2019 has been rejected without even entertaining the same. The petitioner counsel relied upon judgment passed by this Court in Aarcity Builders Private Limited vs. Union of India. As a result, a registered person against whom order was passed under section 29 upto 31.03.2019 was allowed to file application for revocation of cancellation of the registration under section 30 upto 22.07.2019. The court observed that the State counsel is not in a position to dispute the proposition of law laid down in Aarcity Builders Private Limited case.

Held that:- The Hon’ble High Court allowed the petition and directed that in case, the petitioner moves an application/appeal for revocation of cancellation within a period of 30 days, the same would be deemed to be within limitation and would be decided on merits, in accordance with law.