Vijayalaxmi Traders(defunct), v. The Superintendent( Gst)
Case brief
What is this about?
GST registration cancellation; revocation of cancelled GSTIN; Rule 23 GST Rules; limitation period expired; ex parte cancellation order; Article 226 writ; Certiorarified Mandamus; restoration of GST registration; GSTIN 33DJEPR1604D1ZP; Vijayalaxmi Traders (Defunct); Superintendent (GST) Periyanaickenpalayam Coimbatore; liberty to file revocation application within 30 days; decision on merits without limitation; manual filing via web portal; no costs; connected writ miscellaneous petitions closed.
What did the court decide?
Liberty to file an application for revocation of cancellation of GST registration within thirty (30) days; Respondent to consider and decide on merits without reference to limitation; manual filing permitted if the web portal does not enable upload. No costs; connected W.M.P.Nos.21101 and 21102 of 2024 closed. ¶22