Revocation of GST registration cancellation allowed on parity with earlier precedent, subject to compliance conditions.

A writ petition concerning rejection of an application for revocation of cancellation of GST registration was allowed on the same lines as an earlier coordinate Bench order. The Court considered the similar factual and legal position, and applied the earlier precedent governing revocation of GST registration cancellation. Relief was granted subject to compliance with the conditions imposed in that cited precedent.

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Issues: Whether the writ petition challenging rejection of the application for revocation of cancellation of GST registration deserved to be allowed on the same lines as the earlier order relied upon by the parties.

Analysis: The petition was considered in light of the earlier coordinate Bench order which had allowed a similar writ petition subject to compliance with the conditions imposed in the cited precedent governing revocation of cancellation of GST registration.

Conclusion: The writ petition was allowed on the same lines, subject to compliance with the conditions in the earlier precedent.

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