Mistaken request for GST Registration cancellation- HC permits to file manual application for Restoration

S.S.G. Apparels Vs Deputy Assistant Commissioner GST (Central Taxes) (Madras High Court) The petitioner challenges an order dated 30.09.2020 cancelling its registration under the provisions of Central Goods and Services Tax Act, 2017 (in short ‘Act’). 2.While filling in the form for registration, the factory address of the petitioner being ‘No.8/829, Vigneshwara Nagar, Kanakkanthottam, Tirupur’ had been included twice under the column ‘additional places of business in the state’. The petitioner, wishing to rectify the error, had attempted to submit an application fo...