Court Allows Late GST Revocation Application, Cites Severe Business Impact; Dues and Penalties Required.

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Full Text of the Document

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....Revocation of registration cancellation - The High court acknowledged the seriousness of cancellation consequences for the petitioner's business and considered a liberal approach necessary. Despite the expiration of the period prescribed under section 30 of the GST Act, the court granted permission to the petitioner to file an application for revocation, subject to payment of dues and penalties.....