https://www.taxtmi.com/caselaws?id=449020 HC dismissed writ petition seeking restoration of cancelled GST registration. Petitioner's registration was cancelled under Section 29(2)(c) for failing to file returns for six months. Court held that Section 30 allows revocation only within 30 days of cancellation order service, with no provision for extending this limitation period. Court declined to pass mandatory restoration order as it would contradict statutory provisions. Petition disposed with direction to petitioner to file comprehensive representation to Joint Commissioner within two weeks explaining non-filing reasons with documentary evidence. en-us Thu, 16 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449020 HC dismissed writ petition seeking restoration of cancelled GST registration. Petitioner's registration was cancelled under Section 29(2)(c) for failing to file returns for six months. Court held that Section 30 allows revocation only within 30 days of cancellation order service, with no provision for extending this limitation period. Court declined to pass mandatory restoration order as it would contradict statutory provisions. Petition disposed with direction to petitioner to file comprehensive representation to Joint Commissioner within two weeks explaining non-filing reasons with documentary evidence. Case-Laws GST Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449020