GST registration cancellation revocation request permitted, with authority directed to consider restoration in accordance with law.

The writ petition was disposed of by granting the petitioner liberty to seek revocation of cancellation of GST registration. The competent authority was directed to consider that application in accordance with law, so the dispute was not finally decided on the merits and the petitioner retained the procedural remedy to pursue restoration of registration.

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Outcome: The writ petition was disposed of by granting liberty to the petitioner to apply for revocation of the cancellation of GST registration and directing the competent authority to consider the application in accordance with law.

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