Section 30 of the CGST Act, 2017 — Revocation of cancellation of Registration —-- The petitioner challenged order for cancellation of registration. The counsel for the petitioner submitted that they have not been afforded sufficient opportunity to furnish reply. Due to ill health, there was default in furnishing returns as well as payment of taxes and the Petitioner could not respond to notices. The counsel for the respondent submitted that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee and penalty due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties.

Held that:- The Hon’ble High Court directed that if the Petitioner files application for revocation of cancellation of registration within a period of 30 days, the proper officer shall consider the same by condoning the delay and such consideration shall be subject to the Petitioner depositing the tax, interest, penalty and late fee from the date of default. In order to enable the Petitioner to deposit tax, interest and penalty along with late fee, the proper officer shall take steps to open the portal and also allow the Petitioner to file all its returns.The proper officer shall consider the application for revocation of cancellation of registration in accordance with law.