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2022 (10) TMI 869 - BOMBAY HIGH COURTMaintainability of petition - availability of alternative remedy - petitioner had an opportunity to comply with the provisions of the regulations/statute and petitioner failed to avail of remedy under Section 30 of the CGST Act - revocation of cancellation of the registration - HELD THAT:- The petition is disposed off by passing the following order: (a) In case the application is filed by petitioner within 15 days from today under Section 30 of the CGST Act before the Authority, the Authority shall construe the same within limitation and take decision upon the application on merits, expeditiously. (b) Petitioner may therefore, file an application either by E-mail or hand delivery within 15 days from today under Section 30 of the CGST Act before the Authority/proper officer who shall construe the same as within time and dispose the application on merits expeditiously and in any case within four weeks of receiving the application.
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