https://www.taxtmi.com/caselaws?id=457060 A petitioner challenging cancellation of GST registration was allowed to seek revocation by filing Form GST REG-21, despite not having done so within the prescribed period. The High Court noted the petitioner's contention that cancellation had been ordered without notice in Form GST REG-17 under Rule 22 of the GST Rules, 2017. The authorities were directed to entertain the revocation request on merits, hear the petitioner, and not reject it on the ground of limitation. The petitioner was permitted to file Form GST REG-21 within two weeks, and the application was to be decided within four weeks. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457060 A petitioner challenging cancellation of GST registration was allowed to seek revocation by filing Form GST REG-21, despite not having done so within the prescribed period. The High Court noted the petitioner's contention that cancellation had been ordered without notice in Form GST REG-17 under Rule 22 of the GST Rules, 2017. The authorities were directed to entertain the revocation request on merits, hear the petitioner, and not reject it on the ground of limitation. The petitioner was permitted to file Form GST REG-21 within two weeks, and the application was to be decided within four weeks. Case-Laws GST Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457060