Petitioner cannot be made to suffer for No provision of restoration of GST registration in Software: HC

Vidyut Majdoor Kalyan Samiti Vs State of U.P. (Allahabad High Court) The contention that there is no provision of restoration of a GST registration, once it has been cancelled borders on the absurd. In case, no provision for its restoration has been made in the software, the same is not the fault of the petitioner and it is for the department and the respondents to make provisions for the same in the software and on the GST Portal. Merely because such provision has not been made, the petitioner cannot be made to suffer and non compliance of an appellate order, passed by a competent appellate a...