Rejection of GST registration solely for delay in moving revocation application, is not sustainable

Umesh Kumar Vs State Of U.P. And 3 Others (Allahabad High Court)

The purpose of inserting the provision under Rule 23 of GST Rules, 2017 as to service of notice upon the assessee is to provide an opportunity to him to move a revocation application so as to save the registration from being cancelled permanently and his business being hampered.

GST Act and the Rules have been brought so as to see the business is run smoothly and is not hampered by the intricacies of the provisions of the Act

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