Cancellation of GST registration: writ court directs appellate authority to re-hear revocation appeal on merits, condoning delay

Cancellation of GST registration: writ court directs appellate authority to re-hear revocation appeal on merits, condoning delay
Case-Laws
GST
Under GST rules a revocation application requires prior filing of returns and payment of dues; limitation exists to ensure statutory compliance and protect third party rights, but cancellation of GST registration typically prejudices only the assessee and not third parties. The writ court may condone delay in statutory or quasi judicial proceedin

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