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    <title>2025 (4) TMI 732 - KERALA HIGH COURT</title>
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    <description>HC directed that application for revocation of GST registration cancellation must be disposed of in time-bound manner. Court upheld sealing of godowns belonging to business entity whose GST registration was cancelled, rejecting arguments that sealing was improper after receiver appointment was declined. HC ruled sealing was necessary to protect rights of all parties including bank until Commissioner decides on revocation application, preventing removal of goods from sealed premises. Petition disposed of with directions maintained.</description>
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      <description>HC directed that application for revocation of GST registration cancellation must be disposed of in time-bound manner. Court upheld sealing of godowns belonging to business entity whose GST registration was cancelled, rejecting arguments that sealing was improper after receiver appointment was declined. HC ruled sealing was necessary to protect rights of all parties including bank until Commissioner decides on revocation application, preventing removal of goods from sealed premises. Petition disposed of with directions maintained.</description>
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