GST registration revocation remains available through a fresh application despite expiry of the appellate limitation period.

Revocation of cancellation of GST registration may be sought before the competent authority despite expiry of the appellate limitation. The petitioner was granted liberty to submit a revocation application, and the authority was directed to entertain and decide it in accordance with law.

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Issues: Whether the petitioner should be permitted to seek revocation of cancellation of GST registration despite expiry of the appellate limitation.

Outcome: The petitioner was granted liberty to submit an application for revocation of cancellation before the competent authority, which was directed to entertain and decide it in accordance with law.

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