Application for Revocation of Cancellation of Registration Kept Pending for More than 2 Years are Not Allowable: Calcutta HC

The Calcutta High Court held that applications for the revocation of cancellation of registration under GST that have been pending for more than two years are not permissible. This decision reinforces the principle of timeliness in handling GST-related applications and the necessity for businesses to adhere to procedural deadlines. It emphasizes that prolonged delays in seeking revocation can undermine the efficiency of tax administration and complicate compliance processes.