Filing of application for revocation of GST registration allowed post payment of pending dues

Anand Prasad GSTIN Vs Commissioner, State Goods and Services Tax (Uttarakhand High Court) Uttarakhand High Court directed petitioner to file an application for revocation under Section 30 of the GST Act in terms of Rule 23 of the GST Rules despite being time-barred post payment of all the pending dues. Facts- The petitioner has preferred the present appeal praying quashing of cancellation of GST registration order as petitioner is ready to pay all the balance tax, interest and late fee. Further, petitioner is also praying to permit filing an application u/s 30 of CGST Act for revocation of can...