GST registration cancellation dispute became infructuous after appellate revocation; limitation issue under Section 107 was left open.

The Special Leave Petition was dismissed as infructuous because a subsequent appellate order had already revoked the cancellation of GST registration. The Court kept open the question of law on interpretation of limitation under Section 107 of the Central Goods and Services Tax Act, 2017, so that issue was not decided. The impugned High Court judgment was directed not to be treated as a precedent.

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Outcome: Special Leave Petition dismissed as infructuous, with the question of law on limitation under Section 107 of the Central Goods and Services Tax Act, 2017 kept open and the impugned judgment not treated as precedent.

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