https://www.taxtmi.com/caselaws?id=430970 Rule 23 of the U.P. GST Rules, 2017 makes timely revocation depend on service of the cancellation order, and revocation cannot be rejected on delay alone where tax dues have been fully paid and returns filed. On the stated facts, the record did not establish proper service of the cancellation order, and the State did not dispute the assessee's factual assertions. In that setting, refusal to revive registration would serve no statutory purpose and would unnecessarily disrupt business continuity. The cancellation order and the appellate order were therefore quashed. en-us Fri, 25 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430970 Rule 23 of the U.P. GST Rules, 2017 makes timely revocation depend on service of the cancellation order, and revocation cannot be rejected on delay alone where tax dues have been fully paid and returns filed. On the stated facts, the record did not establish proper service of the cancellation order, and the State did not dispute the assessee's factual assertions. In that setting, refusal to revive registration would serve no statutory purpose and would unnecessarily disrupt business continuity. The cancellation order and the appellate order were therefore quashed. Case-Laws GST Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430970