High Court Rules GST Registration Should Be Restored Despite Delay in Filing Revocation Application.

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....Restoration / Revocation of cancelled GST registration - as the petitioner has come with the case that he has deposited the entire tax and has filed return in the year 2021, the said Act having not been denied by the State, the rejection of registration solely on the ground of delay in moving the revocation application, is not sustainable in law. - HC....