1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

“(a) To issue writ or in the nature of a mandamus or any other appropriate writ, order or direction to respondent No.1. Respondent No.2 and Respondent No.3 for allowing revocation of cancellation of registration.

(b) Issue appropriate writ/order/direction to Respondent No.1. Respondent No.2 and Respondent No.3 to allow the petitioner to avail credit of ₹ 30,01,237/- which was reversed inadvertently by mistake;

(c) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts an circumstances of the case and in the interest of justice;

(d) To award costs of and incidental to this application be paid by the respondents:

2. We have heard Dr. Avinash Poddar, the learned counsel appearing for the writ applicant.

3. It appears from the pleadings in the memo of the writ application that, the consultant of the writ applicant inadvertently applied on 06.07.2020 for cancellation in Form REG-16. According to Dr. Poddar, the consultant has admitted his mistake by way of an affidavit. However, the order for cancellation dated 07.07.2020 came to be issued by the respondent No.2. It appears that when the writ applicant received the order of cancellation dated 07.07.2020, it noticed that the balance available in the electronic credit ledger had been reversed through GSTR 3B.

4. In such circumstances referred to above, the writ applicant preferred an application dated 12.07.2020 under Section 30 of the CGST Act requesting for revocation of cancellation of registration. Since there was no response at the end of the authority concerned, the second application was filed on 21.11.2020, which is at Annexure-H (page-37 of the writ application).

5. Dr. Poddar, the learned counsel appearing for the writ applicant submits that, till this date, no decision has been taken by the authority as regards his request for the revocation of cancellation of the registration under Section 30 of the CGST Act. According to Dr. Poddar, as a result of the same, his client is not able to avail the credit of ₹ 30,01,237/-, which has been already reversed.

6. We are of the view that, the Commercial Tax Officer, GST, Ghatak- 58, Surat, should immediately look into the two applications filed by the writ applicant referred to above under Section 30 of the Act and pass appropriate order in accordance with law after giving an opportunity of hearing to the writ applicant.

7. In view of the aforesaid, we dispose of this writ application with a direction to the respondent No.2 herein, to hear the writ applicant at the earliest and pass appropriate order in accordance with law within a period of 8 days from the date of receipt of this order. So far as the prayer with regard to the credit is concerned, we may only say that, if the cancellation of registration is revoked, then the writ applicant can take appropriate steps to avail the credit in accordance with law.

8. With the above, this writ application stands disposed of.