Section 30 of the CGST Act, 2017 — Revocation of cancellation of registration —- The petitioner challenged cancellation of registration order dated 04.03.2022.  The court observed that the issue raised in this writ petition has already been dealt with by a detailed judgment of this Court in a batch of cases in the matter of Tvl.Suguna Cutpiece Center Vs. The Appellate Deputy Commissioner (ST) (GST), Salem and others, by a learned Judge of this Court, dated 31.01.2022. Therefore, the said benefit can be extended to the present petitioner also.

Held that:- The Hon’ble High Court disposed the writ petition in terms of the above direction given by the learned Judge in the said case in para 229.