GST Registration cancellation- HC allows time barred application for revocation

Devendra Prasad Vs Assistant Commissioner (Uttarakhand High Court)

Since, the petitioner failed to furnish returns for a continuous period of six months and show cause notice has been sent to him, it is directed that the petitioner shall file an application for revocation under Section 30 of the CGST Act in terms of Rule 23 of the CGST Rules. Though it is time barred, we are inclined to wave the limitation and direct the petitioner to file an application for reviving of G.S.T. registration before the Revenue within a period

Please become a Premium member. If you are already a Premium member, login here to access the full content.