Jharkhand High Court Allows Application for Revocation of Cancelled GST Registration Despite Expiry of Limitation Period

In a recent ruling, the Jharkhand High Court has permitted the filing of an application for revocation of cancelled GST registration, despite the expiration of the limitation period.  The decision stemmed from a petition filed by a proprietor aggrieved by the dismissal of their petition under section 107 of the Central Goods and Services Tax Act, 2017 (GST Act). The petitioner sought to avail…