The petitioner (Private Limited Company) was a registered dealer under the GST Act. Its registration certificate was cancelled vide order dated 19.01.2019 (Annexure P-4). The petitioner invoked the remedy of filing an application for revocation of cancellation of its registration under Section 30 of the CGST/HGST Act, 2017.

The grievance raised in the petition was that the aforesaid application for revocation of cancellation of registration was not being decided for one reason or the other, resulting into serious prejudice to the petitioner-company.

At the time of hearing today, counsel for the petitioner submits that the present petition has become infructuous, as the competent authority has passed an order dated 01.10.2019, rejecting the application for revocation of the cancellation of registration of the petitioner-Company.

It is admitted that the remedy against the aforesaid order dated 01.10.2019 is under Section 107 of the CST Act, 2017 by way of an appeal.

In view of aforesaid developments, the present petition stands dismissed as infructuous.