GST Registration Cancellation: Court Allows Petitioner 15 Days to File Proper Revocation Application Under Section 30

The HC allowed the writ petition against GST registration cancellation. The Appellate Authority had dismissed the appeal because petitioner failed to file a revocation application under Section 30 of CGST Act before appealing. The court noted the Authority should have allowed petitioner to file the proper application rather than dismissing outright. The HC granted petitioner 15 days to file a Section 30 application for revocation of cancellation, directing the Authority to decide on merits within the statutory period. The petition was disposed of without costs.

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Issues:
1. Appeal against cancellation of registration under CGST Act.
2. Failure to file an Application for revocation of cancellation.
3. Lack of discussion on merits by the Appellate Authority.
4. Condonation of delay in filing the appeal.
5. Opportunity for the Petitioner to file an Application under Section 30 of the CGST Act.

Analysis:
1. The Petitioner's registration was cancelled, and the appeal was dismissed by the Appellate Authority for not availing the remedy under Section 30 of the CGST Act. The Counsel argued that the appeal should have been entertained on merits despite the failure to file an Application for revocation of the cancellation.

2. The Appellate Authority did not delve into the merits of the case due to the Petitioner's failure to file an Application for revocation. The AGP contended that the Petitioner should have followed the proper procedure by filing an Application instead of an appeal, supporting the Authority's decision.

3. The Appellate Authority's order lacked a discussion on merits and focused on the Petitioner's failure to comply with the provisions of the statute. The Court noted that the Authority should have allowed the Petitioner to file an Application if it deemed necessary for revocation.

4. The delay in filing the appeal was condoned by the Appellate Authority, but no decision on merit was provided. The Court highlighted the timeline for filing an Application under Section 30 of the CGST Act and emphasized the need for expeditious decision-making.

5. In light of the circumstances, the Court granted the Petitioner an opportunity to file an Application under Section 30 of the CGST Act within 15 days. The Authority was instructed to consider the Application within the statutory limitation period and make a decision on merit promptly, ultimately disposing of the Writ Petition without costs.

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