Revocation of cancellation of registration
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 30 of the Central Goods and Services Tax Act, 2017 deals with revocation of cancellation of registration. Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in [such manner, within such time and subject to such conditions and restricti The Act was enacted on 12 Apr 2017.
(1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in 1[such manner, within such time and subject to such conditions and restrictions, as may be prescribed.]
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(2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application:
Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard.
3[Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.]
(3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act.
Section 30, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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M/s River View Restaurant v. State of Uttarakhand
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 22.07.2025 (order-1.pdf): DB condoned delay in preferring s.30 revocation application after cancellation; set aside appellate rejection on limitation so the s.30 remedy can be heard on merits.
On this section: s.30 revocation is a statutory livelihood-linked remedy; delay in invoking it may be condoned so cancellation is reconsidered on merits rather than barred by limitation alone.
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Sai Construction & Builders v. Commissioner, State Goods and Services Tax
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 22.07.2025 (order-4.pdf): DB held cancellation directly affects livelihood and State revenue; delay in invoking s.30 within 90 days was condoned; appeal order set aside; s.30 application to be filed within 3 weeks and decided within 3 weeks thereafter with returns up to cancellation date.
On this section: Expressly applies s.30 as the statutory revocation path after cancellation and treats limitation as condonable in the Act’s early-enforcement context.
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M/s Alaknanda Sales Corporation v. Commissioner State Goods & Services Tax
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 16.06.2025 (order-1.pdf): DB permitted a fresh s.30 revocation application even after prior rejection, subject to filing returns and paying tax/interest/penalty as conditions for reconsideration.
On this section: s.30 revocation is not exhausted by one failed attempt where livelihood and revenue interests justify a fresh application on compliance conditions.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
2 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 3 instruments name this provision in its title or its text without being made under it.
Questions about Section 30
What have the courts held on Section 30 of the Central Goods and Services Tax Act?
M/s River View Restaurant v. State of Uttarakhand (22 Jul 2025) is the leading judgment on this section among those set out below: s.30 revocation is a statutory livelihood-linked remedy; delay in invoking it may be condoned so cancellation is reconsidered on merits rather than barred by limitation alone. Another 2 judgments on this section are set out below.
How do I find court cases under Section 30 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 30, section 30 CGST Act, section 30 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 3 reported judgments on this section are set out on this page, beginning with M/s River View Restaurant v. State of Uttarakhand (22 Jul 2025).
What should I read with Section 30 of the Central Goods and Services Tax Act, and has it changed?
4 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 2: most recently ROO No. 05/2019-Central Tax dated 23.04.2019 (2019), then Notification No. 01/2017 – Central Tax dated 19.06.2017 (2017).
When was Section 30 of the Central Goods and Services Tax Act enacted?
Section 30 of the Central Goods and Services Tax Act, cited as CGST Act 30, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.