https://www.taxtmi.com/caselaws?id=776122 Delay in seeking revocation of GST registration under Section 30 of the CGST Act may be condoned where cancellation has serious livelihood consequences and the dispute arises in the early implementation phase of GST. The Court considered the short statutory period for applying for revocation, the impact of cancellation on business continuity, and the corresponding revenue implications, and treated the delay as deserving condonation. The cancellation order was set aside, and the applicant was directed to pursue revocation before the authority within the time granted for filing the application and required returns. en-us Tue, 22 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776122 Delay in seeking revocation of GST registration under Section 30 of the CGST Act may be condoned where cancellation has serious livelihood consequences and the dispute arises in the early implementation phase of GST. The Court considered the short statutory period for applying for revocation, the impact of cancellation on business continuity, and the corresponding revenue implications, and treated the delay as deserving condonation. The cancellation order was set aside, and the applicant was directed to pursue revocation before the authority within the time granted for filing the application and required returns. Case-Laws GST Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776122