JUDGMENT

The petitioner is a private limited company and is a registered tax payer under the provisions of the CGST Act . The registration of the petitioner was canceled as per Ext.P3 dated 27.12.2025 for the reason that the petitioner did not file the returns for more than six months and no reply to the show cause has been submitted on the date fixed for personal hearing. According to the petitioner, subsequently, the petitioner submitted all the returns and the tax was remitted. Thereafter, Ext.P5 communication was issued on 12.12.2025 requiring the respondents to restore the GST registration. Since the same was not considered, this writ petition is submitted.

2. After hearing the learned Counsel for the petitioner and the learned Government Pleader, I do not find any scope for entertaining the reliefs sought in this writ petition. As per Section 30 of the CGST Act , any registered person whose registration is canceled by the officer may apply to the such officer for revocation of the order of cancellation of the registration, within the time prescribed in this regard. Rule 23 of the CGST Rules contemplates a time, within which, an application for revocation of the cancellatio