GST cancellation for missing bank details: petitioner granted liberty to seek revocation, with limitation excluded on reconsideration.

GST registration cancelled for non-furnishing of bank details was not restored directly; instead, the petitioner was given liberty to apply for revocation in the prescribed form with the required bank details. If such an application is filed, the authority must decide it within fifteen days, and the request is to be considered without reference to limitation under the GST Act and Rules. The court thus balanced the parties' interests by enabling a statutory revocation remedy while directing prompt administrative consideration.

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Issues: Whether the petitioner, whose GST registration had been cancelled for failure to furnish bank details, should be granted liberty to seek revocation of cancellation and whether such application should be considered without reference to limitation.

Analysis: The petitioner had not furnished the bank details sought in the show-cause notice and had already suffered an adverse cancellation order. Instead of granting direct restoration, the Court balanced the interests of both sides by permitting the petitioner to move an application for revocation in the prescribed form along with the required bank details. The Court further directed that, if such application is filed, the authority shall pass orders within fifteen days and that the matter shall be considered without reference to limitation under the GST enactment and the GST Rules.

Outcome: Liberty granted to seek revocation of cancellation, with a direction for expeditious consideration of the application.

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