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Judgment
Gopinath P, J
This writ petition has been filed challenging the cancellation of the GST registration of the petitioner by Ext.P4 order dated 21.05.2024.
The learned Senior Government Pleader submits that the petitioner has already filed an application for revocation of cancellation in terms of the provisions contained in Section 30 of the CGST / SGST Acts. It is submitted that the said application will be considered in accordance with the law by the competent officer namely, the 1st respondent.
Though the learned counsel for the petitioner and the learned Senior Government Pleader have addressed arguments on the merits of the matter leading to the cancellation of the registration of the petitioner by Ext.P4 order, I am of the opinion that since the application for revocation of the order canceling the registration has been filed within time and is pending before the 1st respondent, this writ petition can be disposed of directing the 1st respondent to consider and pass orders on the application filed by the petitioner under Section 30 of the CGST / SGST Acts, in accordance with the law and after affording an opportunity of hearing to the petitioner. All contentions taken in the writ petition are left open for consideration by the 1st respondent. I make it clear that I have not expressed anything on the merits of the matter.