https://www.taxtmi.com/caselaws?id=421085 Gujarat HC allowed writ application for revocation of registration cancellation. Registration was cancelled due to non-filing of returns stemming from non-payment of tax. Court held that CBIC extended time limits for revocation applications, with limitation period for orders passed before 12.06.2020 commencing from 31.08.2020. Supreme Court's COVID-19 limitation extension applied to quasi-judicial proceedings. Applicants filed restoration request in July 2021 within extended period and paid outstanding tax liability in September 2021. HC quashed cancellation order dated 10.07.2019 and directed respondents to restore registration certificate under GST Act. en-us Wed, 30 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421085 Gujarat HC allowed writ application for revocation of registration cancellation. Registration was cancelled due to non-filing of returns stemming from non-payment of tax. Court held that CBIC extended time limits for revocation applications, with limitation period for orders passed before 12.06.2020 commencing from 31.08.2020. Supreme Court's COVID-19 limitation extension applied to quasi-judicial proceedings. Applicants filed restoration request in July 2021 within extended period and paid outstanding tax liability in September 2021. HC quashed cancellation order dated 10.07.2019 and directed respondents to restore registration certificate under GST Act. Case-Laws GST Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421085