HC explains time limit for making application for revocation of GST cancellation

Neo Built through its proprietor Vs ETO-cum-Proper Officer and another  (Punjab and Haryana High Court)

For the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act and where cancellation order was passed upto 12.06.2020, the later of the following dates shall be considered:-

a. Date of service of the said cancellation order; or

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