Question

I am asking about remedy after 30 days the stipulated time passed for revocation.

Answer

As per Rule 23 of CGST Rules Application for revocation is to be filed within 30 days of receipt of order of cancellation. In case period of 30 days has expired for filling of application for revocation of cancellation of registration and even then if portal allows you to file application for revocation of cancellation of registration then you can submit it online otherwise you can physically submit the same to the Jurisdictional Officer and after that if your application is rejected either online or by the proper officer then you can file an appeal against this within 3 months as per section-107 of CGST Act reproduced below:

Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (Reply dt.05/01/2019)