Section 30 of the CGST Act, 2017--- Revocation of cancellation of Registration - The petitioner challenged the order dated 22.02.2022 passed Appellate Authority, which was preferred against the order dated 08.12.2021, passed on an application preferred by the petitioner to revoke the order by which his registration was cancelled. The court observed that the SCN gave no clue whatsoever, as to what was the infraction committed by the petitioner. Besides this, no notice of physical inspection was given. Further, the order dated 22.02.2022 passed by Appellate Authority is bereft of reasons. The order does not deal with the information given by PIL as regards its relocation. The entire proceedings, right up to the stage of passing of the order-in-appeal were legally flawed.

Held that:- The Hon’ble Court set aside the impugned order and granted liberty to the respondent to issue a fresh SCN, if deemed necessary, with regard to the registration certificate. Meanwhile, the registration of the petitioner shall be restored. Further four weeks are granted to the petitioner to file the returns, for the relevant period, for this the designated portal concerning the petitioner will have to be activated and no interest or penalty will be levied on account of delay in filing the pending returns.