Section 30 of the CGST Act, 2017 — Revocation of Cancellation of Registration – The counsels agreed that the order passed by this court on 2nd May 2022 in Writ Petition No. 5273 of 2022 would squarely apply to the facts and circumstances of this case as well.

Held that:- The Hon’ble High Court directed that Petitioner to file an application either by E-mail or hand delivery within 15 days under Section 30, who shall construe the same as within time and dispose the application on merits expeditiously and in any case within four weeks thereafter.