Revocation of cancellation of GST registration – HC allows Application filing

MSK Electricals Vs Union of India (Bombay High Court) 1 The learned Counsel for the Petitioner submits that the registration of the Petitioner was cancelled under order dated 3rd February 2021. The limitation period for filing the Appeal and Application was extended by the orders of the Supreme Court on 30th September 2021. The appeal filed by the Petitioner is dismissed by the Appellate Authority only on the ground that the Petitioner did not avail the remedy under Section 30 of the CGST Act. 2 The learned Counsel submits that the appeal is also maintainable against the same. However, the App...