Anand Prasad GSTIN Vs Commissioner, State Tax
Date: December 12, 2022
Subject Matter
Filing for revocation of cancellation of GST registration despite being time-barred is allowed, post payment of pending dues
Summary
The petitioner has filed a writ application to quash the cancellation of their GST registration and to permit them to file an application for revocation. The Court observed that the denial of registration of GST number affects the petitioner's ri…
By filing this writ application, the petitioner has prayed for the following reliefs: “i) Issue a writ, order or direction, in the nature of certiorari calling the records of the case and quash the cancellation of GST registration order dated 28.022022 (Annexure No. 2 to W.P.) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. ii) Issue a suitable writ, or…