https://www.taxtmi.com/caselaws?id=424952 The Kerala HC allowed a writ petition concerning revocation of GST registration. The petitioner's registration was cancelled on 02.02.2021, with a 30-day deadline to apply for revocation, extendable by another 30 days. Applying SC directions on limitation extension, the court held the deadline extended to 28.05.2022. The petitioner filed an appeal on 20.11.2021 instead of a revocation application, which the court treated as a bona fide mistake in choosing the wrong remedy. The HC directed that if petitioner files a fresh revocation application within seven days, it shall be deemed filed on 20.11.2021 and considered within the prescribed time limit. en-us Wed, 06 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424952 The Kerala HC allowed a writ petition concerning revocation of GST registration. The petitioner's registration was cancelled on 02.02.2021, with a 30-day deadline to apply for revocation, extendable by another 30 days. Applying SC directions on limitation extension, the court held the deadline extended to 28.05.2022. The petitioner filed an appeal on 20.11.2021 instead of a revocation application, which the court treated as a bona fide mistake in choosing the wrong remedy. The HC directed that if petitioner files a fresh revocation application within seven days, it shall be deemed filed on 20.11.2021 and considered within the prescribed time limit. Case-Laws GST Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424952