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    <description>HC addressed delay in filing revocation application under CGST Rules. Court condoned delay, directing Petitioner to deposit all taxes, interest, late fees, and penalties. Upon compliance, proper officer must open portal for GST return filing. Judgment emphasizes importance of tax obligation adherence and procedural formalities for revocation application processing.</description>
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      <description>HC addressed delay in filing revocation application under CGST Rules. Court condoned delay, directing Petitioner to deposit all taxes, interest, late fees, and penalties. Upon compliance, proper officer must open portal for GST return filing. Judgment emphasizes importance of tax obligation adherence and procedural formalities for revocation application processing.</description>
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