Revocation of GST Registration Can't Be Rejected Solely For Delay In Moving Revocation Application: Allahabad High Court

The  Allahabad High Court  has held that the rejection of registration solely on the ground of delay in moving the revocation application is not sustainable in law when the entire tax is deposited. The single bench of  Justice Rohit Ranjan Agarwal  has observed that once the department has accepted the return and there are no outstanding dues, the department should not obstruct…