Revocation of cancellation of registration of the petitioner - ...

GST

September 11, 2021

Revocation of cancellation of registration of the petitioner - The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not availed. The cancellation of registration was on 14.01.2019 and that order has attained finality - the petitioner cannot be heard to say that as now the amnesty scheme as framed by the Government and as the petitioner wants to avail the benefit of that Amnesty Scheme, the registration which was cancelled needs to be revoked - Petition dismissed. - HC

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