https://www.taxtmi.com/caselaws?id=469423 Delay in filing an application for revocation of GST registration cancellation was treated as condonable where the assessee had not moved within the prescribed 90-day period, but cancellation directly affected livelihood and revenue concerns. The HC held that the statutory remedy under Section 30 of the Uttarakhand GST Act was the proper route to reconsider the cancellation, and the petitioner was permitted to file the revocation application with supporting returns. The appellate order was set aside and the delay was condoned. en-us Thu, 15 May 2025 00:00:00 +0530 Tue, 16 Jun 2026 21:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469423 Delay in filing an application for revocation of GST registration cancellation was treated as condonable where the assessee had not moved within the prescribed 90-day period, but cancellation directly affected livelihood and revenue concerns. The HC held that the statutory remedy under Section 30 of the Uttarakhand GST Act was the proper route to reconsider the cancellation, and the petitioner was permitted to file the revocation application with supporting returns. The appellate order was set aside and the delay was condoned. Case-Laws GST Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469423