There have been several queries with regard to revocation of cancellation of GST registration. In the given case, the answer to the above question is negative. The same is apparent from the plain reading of section 30 of CGST Act which reads as “Subject to such conditions as may be prescribed, any registered person, whose registration is canceled by the proper officer on his motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order”.
Further, as per Section 29 of the CGST Act, GST registration can be canceled by the proper officer either on his own motion or on an application being filed by the registered person or his legal heirs. Thus, Section 30 can be resorted to only when cancellation of GST registration is done by the proper officer suo moto. If the reason for cancellation is otherwise, then the revocation route is not available for getting back the status of a registered person. Thus in the given case revocation of cancellation of GST registration is not possible.
