Madras High Court decided to revoke the cancellation of GST registration, allowing the petitioner to retain his GST Registration Number

Assessee had obtained the certificates from the embassies, even though some were furnished after adjudication. Therefore the tribunal’s decision to remand is proper.

In the instance that the borrower was unable to redeem the vehicle in line with the law, SBI was permitted to sell the hypothecated vehicle in order to recoup its obligations.