https://www.taxtmi.com/caselaws?id=771795 The HC disposed of a petition seeking GST registration from 01.07.2017 instead of 31.05.2018. The petitioner had received provisional registration but failed to apply under Rule 24(2) in Form GST REG-26, instead filing for fresh registration under Rule 10 due to incorrect advice. The court noted the provisional certificate remained valid as it was never cancelled under Rule 24(3). While the petitioner's eligibility was undisputed, the registration gap resulted from using the wrong form. The court granted liberty to file a proper application in Form GST REG-26 with a delay condonation request. en-us Thu, 20 Mar 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771795 The HC disposed of a petition seeking GST registration from 01.07.2017 instead of 31.05.2018. The petitioner had received provisional registration but failed to apply under Rule 24(2) in Form GST REG-26, instead filing for fresh registration under Rule 10 due to incorrect advice. The court noted the provisional certificate remained valid as it was never cancelled under Rule 24(3). While the petitioner's eligibility was undisputed, the registration gap resulted from using the wrong form. The court granted liberty to file a proper application in Form GST REG-26 with a delay condonation request. Case-Laws GST Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771795