https://www.taxtmi.com/caselaws?id=426936 The Madras HC allowed petitions challenging GSTIN registration cancellation despite statutory time limitations being exceeded. Petitioners failed to file revocation requests within the mandatory 90-day period and subsequently filed appeals and writ petitions beyond prescribed timelines. The court held that restoring registrations would benefit revenue collection for the state and serve no useful purpose to exclude assessees from GST regime since they would continue business operations regardless. The court prioritized practical considerations over strict adherence to statutory deadlines, allowing the petitions for registration restoration. en-us Tue, 23 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426936 The Madras HC allowed petitions challenging GSTIN registration cancellation despite statutory time limitations being exceeded. Petitioners failed to file revocation requests within the mandatory 90-day period and subsequently filed appeals and writ petitions beyond prescribed timelines. The court held that restoring registrations would benefit revenue collection for the state and serve no useful purpose to exclude assessees from GST regime since they would continue business operations regardless. The court prioritized practical considerations over strict adherence to statutory deadlines, allowing the petitions for registration restoration. Case-Laws GST Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426936