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GST - Highlights / Catch Notes

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Revocation of registration of petitioner - time limit for ...

GST

July 12, 2022

Revocation of registration of petitioner - time limit for applying for the revocation of registration was expired or not - The petitioner filed an appeal and possibly, by bona fide mistake, did so on 20.11.2021. This can only be seen as a availing of a wrong remedy by the petitioner. If that date was taken as the application for revocation, the period of the application for revocation can be treated as one filed within time. - This writ petition is allowed - HC

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