GST registration cancellation revoked through statutory remedy, with authority directed to decide the revocation application in accordance with law.

A taxpayer facing GST registration cancellation was allowed to pursue the statutory remedy of revocation by filing the application within the stipulated time, together with the required return filings and payment of outstanding dues. The competent authority was directed to consider and decide the revocation request in accordance with law. The writ petition was disposed of without any adjudication on the merits of the cancellation.

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Issues: Whether the petitioner could be permitted to seek revocation of cancellation of GST registration under the statutory remedy and have the competent authority consider such request in accordance with law.

Outcome: The petitioner was granted liberty to apply for revocation of cancellation of registration within the stipulated time, along with return filings and payment of outstanding dues, and the competent authority was directed to decide the application as per law. The writ petition was disposed of without adjudication on the merits of the cancellation.

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