https://www.taxtmi.com/caselaws?id=314161 HC set aside GST registration cancellation order dated 07.09.2021. Though limitation period under Section 30 CGST Act had expired for revocation application, court noted authorities failed to consider Supreme Court orders on limitation extension during COVID-19. Petitioner's non-compliance attributed to pandemic-related financial losses. Court observed that non-revocation prejudices only the assessee without creating third-party rights, and excluding petitioner from GST regime may harm revenue collection. Matter remanded to departmental authority for reconsideration of revocation application. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314161 HC set aside GST registration cancellation order dated 07.09.2021. Though limitation period under Section 30 CGST Act had expired for revocation application, court noted authorities failed to consider Supreme Court orders on limitation extension during COVID-19. Petitioner's non-compliance attributed to pandemic-related financial losses. Court observed that non-revocation prejudices only the assessee without creating third-party rights, and excluding petitioner from GST regime may harm revenue collection. Matter remanded to departmental authority for reconsideration of revocation application. Case-Laws GST Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314161