https://www.taxtmi.com/highlights?id=78646 The High Court allowed the petition seeking revocation of registration cancellation u/s 30 of the GST Act. The Court recognized the serious consequences of cancellation on the petitioner's business and emphasized the Act's objective of tax collection. The petitioner was permitted to apply u/s 30 upon payment of Rs. 6,19,258.85 and other penalties. The payment of interest was without prejudice to the petitioner's rights, allowing challenge within 30 days. The decision reflects a liberal approach towards defaulters to enable businesses to continue operations. en-us Wed, 19 Jun 2024 17:32:01 +0530 Wed, 19 Jun 2024 17:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78646 The High Court allowed the petition seeking revocation of registration cancellation u/s 30 of the GST Act. The Court recognized the serious consequences of cancellation on the petitioner's business and emphasized the Act's objective of tax collection. The petitioner was permitted to apply u/s 30 upon payment of Rs. 6,19,258.85 and other penalties. The payment of interest was without prejudice to the petitioner's rights, allowing challenge within 30 days. The decision reflects a liberal approach towards defaulters to enable businesses to continue operations. Highlights GST Wed, 19 Jun 2024 17:32:01 +0530 https://www.taxtmi.com/highlights?id=78646