https://www.taxtmi.com/caselaws?id=776370 Delay in seeking revocation of cancelled GST registration under Section 30 may be condoned where strict limitation would unjustly prevent reconsideration, particularly given the consequences for the dealer's livelihood and State revenue during the initial GST implementation period. The applicant must file the revocation application and returns up to the cancellation date. Once delay is condoned, an appellate order cancelling registration cannot preclude access to the statutory revocation remedy; the appellate cancellation order is set aside and the revocation application is to be decided afresh in accordance with law. en-us Tue, 22 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776370 Delay in seeking revocation of cancelled GST registration under Section 30 may be condoned where strict limitation would unjustly prevent reconsideration, particularly given the consequences for the dealer's livelihood and State revenue during the initial GST implementation period. The applicant must file the revocation application and returns up to the cancellation date. Once delay is condoned, an appellate order cancelling registration cannot preclude access to the statutory revocation remedy; the appellate cancellation order is set aside and the revocation application is to be decided afresh in accordance with law. Case-Laws GST Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776370