https://www.taxtmi.com/caselaws?id=776370 Delay in seeking revocation of cancellation of GST registration may be condoned where strict limitation would unjustly foreclose reconsideration of the cancellation order and the statutory remedy remains available. The note explains that cancellation carries serious consequences for the dealer and the revenue, and that in the early GST period the limitation under Section 30 should not defeat fresh examination of the revocation request. Once delay was condoned, the appellate cancellation order could not stand in its recorded form, and the revocation application was to be considered 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 cancellation of GST registration may be condoned where strict limitation would unjustly foreclose reconsideration of the cancellation order and the statutory remedy remains available. The note explains that cancellation carries serious consequences for the dealer and the revenue, and that in the early GST period the limitation under Section 30 should not defeat fresh examination of the revocation request. Once delay was condoned, the appellate cancellation order could not stand in its recorded form, and the revocation application was to be considered afresh in accordance with law. Case-Laws GST Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776370