Section 30 of the CGST Act, 2017 —Revocation of cancellation of Registration –-- The petitioner submitted that their applications for revocation of cancellation of registration was not being considered/rejected on the ground that they have not been made within the time prescribed under section 30 of the Act. The order cancelling the registration was made on 19.07.2019 w.e.f. 01.02.2018 on the ground that the petitioner had failed to file six monthly returns. The Government vide first notification dated 23.04.2019 provided the period of thirty days for revocation of cancellation order. A fresh notification was issued on 25.06.2020, wherein it was clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration of the Act and where cancellation order was passed upto 12.06.2020, the later of the following dates i.e date of service of the said cancellation order; or 31st day of August, 2020, shall be considered. Further, vide Notification No. 34/2021 dated 29.08.2021, it was notified that, where a registration has been cancelled and the time limit for making application for revocation of registration falls during the period 01.03.2020 to 31.08.2020, the time limit for making application shall be extended upto 30th day of September 2021. The respondent counsel submitted that this notification of 29.08.2021 applied only to those cases where the cancellation orders were passed from 01.03.2020 to 31.08.2020. The court observed that the interpretation sought to be placed by respondents is unduly restricted. It cannot be lost site of that this notification was issued in view of the Covid pandemic, wherein even the Supreme Court had passed a blanket order of extending the period of limitation. Once the petitioners had already been granted benefit of the notifications dated 23.04.2019, dated 25.06.2020 and dated 29.08.2021, the time limit for making such application should have extended up to the 30th day of September, 2021. Held that:- The Hon’ble High Court allowed the present petition and directed that in case these petitioners move an application for revocation of cancellation within a period of 30 days, the same would be deemed to be within limitation and would have to be decided in accordance with law on merits.