https://www.taxtmi.com/caselaws?id=299530 The court set aside the Appellate Authority's dismissal of the appeal against the cancellation of registration under the Tamil Nadu Goods and Services Tax Act, 2017, due to limitation grounds. The writ petitioner was granted an extended timeframe until 30.09.2021 to apply for revocation of the cancellation order, allowing the opportunity to benefit from the second registration obtained. The court did not express an opinion on the Input Tax Credit issue but emphasized the opportunity for revocation within the extended period. The writ petitioner was directed to submit the revocation application by the specified date, and the court disposed of the petitions without costs. en-us Wed, 22 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299530 The court set aside the Appellate Authority's dismissal of the appeal against the cancellation of registration under the Tamil Nadu Goods and Services Tax Act, 2017, due to limitation grounds. The writ petitioner was granted an extended timeframe until 30.09.2021 to apply for revocation of the cancellation order, allowing the opportunity to benefit from the second registration obtained. The court did not express an opinion on the Input Tax Credit issue but emphasized the opportunity for revocation within the extended period. The writ petitioner was directed to submit the revocation application by the specified date, and the court disposed of the petitions without costs. Case-Laws GST Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299530