HC allows Petitioner to file application for Revocation of GST registration before Authority

Pragati Distributors Vs Additional Commissioner (Appeals-I) and others (Bombay High Court) The Appellate Authority while dismissing the appeal has observed that the Petitioner ought to have filed application under section 30 of the Central Goods and Services Tax Act, 2017 for revocation of cancellation of the registration. HC granted an opportunity to the Petitioner to file an application before the Authority under Section 30 of the CGST Act. HC further held that In case the application is filed by the Petitioner within 15 days from today under Section 30 of the CGST Act before the Authority, ...