GST registration cancellation – Availment of wrong remedy by petitioner – HC directs petitioner to file a fresh application for revocation

Pandarakandiyil Moideenkutty Vs Superintendent of Central Tax And Central Excise (Kerala High Court) The facts of this case show that the registration of the petitioner was cancelled on 02.02.2021. The petitioner had time of 30 days from 02.02.2021 to file an application for revocation. The said period of 30 days could be extended by a period of 30 days by the Joint Commissioner, going by the provisions contained in Section 30 of the CGST Act. If one were to apply the directions issued by the Hon’ble Supreme Court in Suo Moto Writ Petition No.3 of 2020, to the periods of limitation prescribe...