https://www.taxtmi.com/caselaws?id=756879 A request for restoration of GST registration had to comply with the prescribed form under Rule 23, and an application already filed without such compliance was treated as deficient. The earlier appellate order had attained finality, so the proper officer was required to act on any fresh compliant request within the statutory time limit. The petitioner was permitted to file a proper application with supporting documents, and the officer was directed to decide it after granting an opportunity of hearing and within the period prescribed by law. en-us Fri, 09 Aug 2024 00:00:00 +0530 Sat, 10 Aug 2024 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756879 A request for restoration of GST registration had to comply with the prescribed form under Rule 23, and an application already filed without such compliance was treated as deficient. The earlier appellate order had attained finality, so the proper officer was required to act on any fresh compliant request within the statutory time limit. The petitioner was permitted to file a proper application with supporting documents, and the officer was directed to decide it after granting an opportunity of hearing and within the period prescribed by law. Case-Laws GST Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756879