GST registration revived conditionally upon full tax, interest, late fee and penalty payment; s.30 and s.107 time bars

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....The HC set aside the cancellation order dated 17.6.2023 and directed respondents to revive the petitioner's GST registration to its original status and number, subject to payment of the entire tax liability for the relevant period together with interest, late fee and penalty, to be deposited by 15.11.2025 via a portal respondents shall provide. The court held the petitioner was in default, did not seek revocation under s.30 or file an appeal under s.107 within prescribed time, and that the appellate authority lacks jurisdiction to condone delay beyond the statutory outer limit (three months plus one month). Petition dismissed as disposed after issuing the revival direction conditional on payment.....