Uttarakhand HC Allows Revocation of Cancelled Registration Despite Limitation Issues

In an important ruling, the Uttarakhand High Court has set aside the cancellation of GST ( Goods and Services Tax ) registration and allowed the revocation of the order under Section 30 of the CGST Act, 2017, despite the lapse of the statutory limitation period. The Division Bench comprising Chief Justice Mr. G. Narendar and Justice Alok Mahra passed the judgment, observing that.

Source : https://www.taxscan.in/top-stories/certain-aspect-of-gst-beyond-understanding-of-common-man-uttarakhand-hc-allows-revocation-of-cancelled-registration-despite-limitation-issues-1428870